https://www.taxtmi.com/caselaws?id=97747 Delay in filing a Modvat declaration under the Central Excise Rules, 1944 was capable of condonation where the rules expressly permitted it and the lapse was only a short procedural delay. Refusal to consider condonation merely because no separate application had been filed was unwarranted. The delay was condoned and the Modvat credit on inputs was held admissible, with consequential relief to the assessee. en-us Tue, 13 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97747 Delay in filing a Modvat declaration under the Central Excise Rules, 1944 was capable of condonation where the rules expressly permitted it and the lapse was only a short procedural delay. Refusal to consider condonation merely because no separate application had been filed was unwarranted. The delay was condoned and the Modvat credit on inputs was held admissible, with consequential relief to the assessee. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97747