https://www.taxtmi.com/caselaws?id=97742 The Appellate Tribunal CEGAT, Kolkata ruled in a case concerning the availing of Modvat credit for copper waste from ship-breaking. Despite a technical requirement for a fresh declaration due to a new Tariff Heading, the appellants were granted credit as they met all other conditions. The Tribunal emphasized that denial of credit was unwarranted when basic requirements were fulfilled. The appeal was allowed, and the Tribunal stressed the Assistant Commissioner's ability to condone delays in filing declarations. Compliance with Rule 57G was highlighted as crucial for Modvat credit, balancing technicalities with substantive entitlement. 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 The Appellate Tribunal CEGAT, Kolkata ruled in a case concerning the availing of Modvat credit for copper waste from ship-breaking. Despite a technical requirement for a fresh declaration due to a new Tariff Heading, the appellants were granted credit as they met all other conditions. The Tribunal emphasized that denial of credit was unwarranted when basic requirements were fulfilled. The appeal was allowed, and the Tribunal stressed the Assistant Commissioner's ability to condone delays in filing declarations. Compliance with Rule 57G was highlighted as crucial for Modvat credit, balancing technicalities with substantive entitlement. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97742