https://www.taxtmi.com/caselaws?id=95912 A manufacturer that had already filed a valid declaration to avail Modvat credit was not required to file a fresh declaration under Rule 57G when it moved from full exemption back to the Modvat scheme. The Tribunal relied on its earlier decision and treated the prior declaration as sufficient, since the switch back to Modvat did not create a new filing obligation. The operative effect was that the existing declaration continued to cover availing of credit after the change in exemption status, so no fresh declaration was necessary. en-us Wed, 31 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95912 A manufacturer that had already filed a valid declaration to avail Modvat credit was not required to file a fresh declaration under Rule 57G when it moved from full exemption back to the Modvat scheme. The Tribunal relied on its earlier decision and treated the prior declaration as sufficient, since the switch back to Modvat did not create a new filing obligation. The operative effect was that the existing declaration continued to cover availing of credit after the change in exemption status, so no fresh declaration was necessary. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95912