https://www.taxtmi.com/caselaws?id=100272 Modvat credit was treated as admissible where the assessee filed the declaration for the disputed inputs within six months of receipt and also sought condonation of delay. The analysis notes that, under the Central Excise Rules, a delayed declaration had to be supported by a condonation request, and in the absence of any communicated rejection of that request, the assessee could presume that the delay had been condoned. The invoices covering the inputs were therefore regarded as validly declared in time, and credit was allowed. en-us Wed, 29 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100272 Modvat credit was treated as admissible where the assessee filed the declaration for the disputed inputs within six months of receipt and also sought condonation of delay. The analysis notes that, under the Central Excise Rules, a delayed declaration had to be supported by a condonation request, and in the absence of any communicated rejection of that request, the assessee could presume that the delay had been condoned. The invoices covering the inputs were therefore regarded as validly declared in time, and credit was allowed. Case-Laws Central Excise Wed, 29 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100272