https://www.taxtmi.com/caselaws?id=99864 Modvat credit could not be denied where the assessee acted under the amended Rule 57H after the department left the declaration pending for about 21/2 years despite repeated reminders. The assessee informed the Assistant Commissioner before taking credit, and the revenue could not rely on its own inaction to defeat credit otherwise available under the amended provision. The adjudication also failed because the show cause notice alleged only taking credit without prior permission, while the order proceeded on different grounds, including delayed availment and duplicate invoices. Credit denial was therefore unsustainable and consequential relief followed. en-us Tue, 10 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99864 Modvat credit could not be denied where the assessee acted under the amended Rule 57H after the department left the declaration pending for about 21/2 years despite repeated reminders. The assessee informed the Assistant Commissioner before taking credit, and the revenue could not rely on its own inaction to defeat credit otherwise available under the amended provision. The adjudication also failed because the show cause notice alleged only taking credit without prior permission, while the order proceeded on different grounds, including delayed availment and duplicate invoices. Credit denial was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99864