https://www.taxtmi.com/caselaws?id=103646 Rule 57T did not prescribe any time-limit requiring a condonation application to accompany the declaration for Modvat credit. Rejection solely because the application was not filed simultaneously with the declaration was therefore unsustainable, particularly where the declaration was within the condonable period and the delay was said to be minimal. The matter had to be examined on merits, and the delayed declaration and associated credit claim were remanded to the Assistant Commissioner for fresh consideration of the condonation request. en-us Thu, 06 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103646 Rule 57T did not prescribe any time-limit requiring a condonation application to accompany the declaration for Modvat credit. Rejection solely because the application was not filed simultaneously with the declaration was therefore unsustainable, particularly where the declaration was within the condonable period and the delay was said to be minimal. The matter had to be examined on merits, and the delayed declaration and associated credit claim were remanded to the Assistant Commissioner for fresh consideration of the condonation request. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103646