https://www.taxtmi.com/caselaws?id=104828 Modvat credit under Rule 57A could not be denied merely because the Rule 57G declaration was filed late, where the delay was validly condoned under the governing rules. The appellate authority accepted the explanation for belated filing and treated the declaration as sufficient for credit within the statutory framework, and the Tribunal found no material to disturb that view. On that basis, the condonation was upheld and the credit remained admissible. The Revenue failed to show any ground for refusing condonation, so the objection based solely on late filing did not survive. en-us Thu, 18 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104828 Modvat credit under Rule 57A could not be denied merely because the Rule 57G declaration was filed late, where the delay was validly condoned under the governing rules. The appellate authority accepted the explanation for belated filing and treated the declaration as sufficient for credit within the statutory framework, and the Tribunal found no material to disturb that view. On that basis, the condonation was upheld and the credit remained admissible. The Revenue failed to show any ground for refusing condonation, so the objection based solely on late filing did not survive. Case-Laws Central Excise Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104828