https://www.taxtmi.com/caselaws?id=94599 An SSI unit that had already filed the required declaration of inputs and final products was not required to submit a fresh declaration under Rule 57G merely because it crossed the exemption threshold, so long as the inputs remained unchanged. The operative principle is that crossing the clearance value limit alone does not justify insisting on a new declaration for availing Modvat credit where the earlier declaration already covered the same inputs. On that basis, denial of Modvat credit was held unsustainable and the impugned order was set aside with consequential relief. en-us Wed, 25 Jun 1997 00:00:00 +0530 Fri, 02 Dec 2011 13:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94599 An SSI unit that had already filed the required declaration of inputs and final products was not required to submit a fresh declaration under Rule 57G merely because it crossed the exemption threshold, so long as the inputs remained unchanged. The operative principle is that crossing the clearance value limit alone does not justify insisting on a new declaration for availing Modvat credit where the earlier declaration already covered the same inputs. On that basis, denial of Modvat credit was held unsustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 25 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94599