https://www.taxtmi.com/caselaws?id=104185 Modvat credit under Rule 57T could not be denied merely because the departmental acknowledgement of the declaration was issued late, where the assessee had already filed the prescribed declaration and the delay was attributable to the Department. The Tribunal relied on its earlier binding decisions and the relevant Board circular, which supported allowing credit in such circumstances. On that basis, it held there was no factual or legal ground to distinguish the precedent and sustained the order granting credit. en-us Fri, 05 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 11:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104185 Modvat credit under Rule 57T could not be denied merely because the departmental acknowledgement of the declaration was issued late, where the assessee had already filed the prescribed declaration and the delay was attributable to the Department. The Tribunal relied on its earlier binding decisions and the relevant Board circular, which supported allowing credit in such circumstances. On that basis, it held there was no factual or legal ground to distinguish the precedent and sustained the order granting credit. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104185