https://www.taxtmi.com/caselaws?id=99058 Non-filing of the Rule 57G declaration was treated as a procedural irregularity and did not justify denial of Modvat credit where the assessee had already informed the department of the imported inputs, produced the bill of entry for defacement, and clearly indicated its intention to take credit. The Tribunal also held that a show cause notice issued after about two years was time-barred because it relied on RT-12 returns and RG-23A records already filed with the department, with no allegation of late filing of those documents. On that basis, disallowance of credit and penalty were unsustainable, and relief followed. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 10:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99058 Non-filing of the Rule 57G declaration was treated as a procedural irregularity and did not justify denial of Modvat credit where the assessee had already informed the department of the imported inputs, produced the bill of entry for defacement, and clearly indicated its intention to take credit. The Tribunal also held that a show cause notice issued after about two years was time-barred because it relied on RT-12 returns and RG-23A records already filed with the department, with no allegation of late filing of those documents. On that basis, disallowance of credit and penalty were unsustainable, and relief followed. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99058