https://www.taxtmi.com/caselaws?id=104615 Modvat credit could not be denied on the basis of alleged non-declaration where the record showed that the declaration dated 27-3-1986 had been filed before the jurisdictional office. The acknowledgement of the declaration, together with the subsequent receipt letter, established that steam had been declared as the final product. As the denial of credit rested solely on the alleged absence of declaration, that ground failed. The assessee was therefore entitled to Modvat credit, and the duty demand and penalty were set aside. en-us Mon, 17 Sep 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104615 Modvat credit could not be denied on the basis of alleged non-declaration where the record showed that the declaration dated 27-3-1986 had been filed before the jurisdictional office. The acknowledgement of the declaration, together with the subsequent receipt letter, established that steam had been declared as the final product. As the denial of credit rested solely on the alleged absence of declaration, that ground failed. The assessee was therefore entitled to Modvat credit, and the duty demand and penalty were set aside. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104615