https://www.taxtmi.com/caselaws?id=97742 Modvat credit could not be denied where a declaration covering the inputs was already on record, even if the tariff heading for those inputs was later changed. The change in classification did not alter the basic nature of the inputs or their receipt and use in manufacture, so denial on a purely technical ground was not justified. A short delay in filing the revised declaration was capable of condonation under Rule 57G(5), and the assessee was entitled to relief. The rejection of credit was set aside and the appeal was allowed. en-us Tue, 23 Jan 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97742 Modvat credit could not be denied where a declaration covering the inputs was already on record, even if the tariff heading for those inputs was later changed. The change in classification did not alter the basic nature of the inputs or their receipt and use in manufacture, so denial on a purely technical ground was not justified. A short delay in filing the revised declaration was capable of condonation under Rule 57G(5), and the assessee was entitled to relief. The rejection of credit was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97742