https://www.taxtmi.com/caselaws?id=96464 Modvat credit was held admissible where the Rule 57G declaration had been filed before the credit was taken, as the record showed the declaration preceded the credit entry. Denial of credit for alleged use of the input in washing exempted yarn also failed because the show cause notice contained no supporting evidence, while the appellant asserted use only in dutiable production and filed an affidavit in support. On those facts, the objection based on timing of declaration was rejected and the unproved allegation of exempted use could not justify denial of credit. en-us Wed, 08 Aug 2001 00:00:00 +0530 Wed, 21 Dec 2011 18:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96464 Modvat credit was held admissible where the Rule 57G declaration had been filed before the credit was taken, as the record showed the declaration preceded the credit entry. Denial of credit for alleged use of the input in washing exempted yarn also failed because the show cause notice contained no supporting evidence, while the appellant asserted use only in dutiable production and filed an affidavit in support. On those facts, the objection based on timing of declaration was rejected and the unproved allegation of exempted use could not justify denial of credit. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96464