https://www.taxtmi.com/caselaws?id=103900 Delay in filing a revised Modvat declaration could be condoned where the inputs had been received in the factory, duty had been paid, and the revised declaration supplied the full description and correct classification. Rule 57G(5) authorised the Assistant Commissioner to relax procedural compliance for recorded reasons, so credit could not be denied merely because an earlier declaration used an incorrect tariff heading or because the condonation request was said to lack particulars. On these facts, the refusal to condone the delay was unsustainable and the assessee was entitled to the credit. en-us Tue, 08 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103900 Delay in filing a revised Modvat declaration could be condoned where the inputs had been received in the factory, duty had been paid, and the revised declaration supplied the full description and correct classification. Rule 57G(5) authorised the Assistant Commissioner to relax procedural compliance for recorded reasons, so credit could not be denied merely because an earlier declaration used an incorrect tariff heading or because the condonation request was said to lack particulars. On these facts, the refusal to condone the delay was unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103900