https://www.taxtmi.com/caselaws?id=95219 Earlier accepted Modvat declarations continued to operate where the department had already assessed RT-12 returns, approved the classification list, and there was no change in manufacture or inputs. In that setting, the failure to file a fresh declaration for the relevant period was treated as a procedural lapse, not a substantive defect. The text states that such non-filing, by itself, did not justify denial of credit when the scheme had already been acted upon by the department and the underlying facts remained unchanged. en-us Thu, 02 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 17:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95219 Earlier accepted Modvat declarations continued to operate where the department had already assessed RT-12 returns, approved the classification list, and there was no change in manufacture or inputs. In that setting, the failure to file a fresh declaration for the relevant period was treated as a procedural lapse, not a substantive defect. The text states that such non-filing, by itself, did not justify denial of credit when the scheme had already been acted upon by the department and the underlying facts remained unchanged. Case-Laws Central Excise Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95219