https://www.taxtmi.com/caselaws?id=101835 Amended Rule 57T(13) was interpreted to relax denial of Modvat credit for defective or missing declarations relating to capital goods. The requirement under Rule 57T was treated as satisfied by filing the declaration and obtaining acknowledgment, and the amendment was held to cover cases where no declaration had been filed as well as incomplete declarations. Credit could not be refused solely because the declaration was filed late or not in the earlier prescribed manner, where substantive entitlement was otherwise established. en-us Thu, 23 Aug 2001 00:00:00 +0530 Sat, 11 Feb 2012 12:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101835 Amended Rule 57T(13) was interpreted to relax denial of Modvat credit for defective or missing declarations relating to capital goods. The requirement under Rule 57T was treated as satisfied by filing the declaration and obtaining acknowledgment, and the amendment was held to cover cases where no declaration had been filed as well as incomplete declarations. Credit could not be refused solely because the declaration was filed late or not in the earlier prescribed manner, where substantive entitlement was otherwise established. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101835