https://www.taxtmi.com/caselaws?id=105532 Rule 57T declaration filed beyond the prescribed period could not be condoned because the authority lacked power to extend delay beyond the limit fixed by the Rules. Compliance with the statutory requirements for capital goods credit under Rule 57Q was mandatory, and the beneficial nature of the scheme could not override non-compliance with those conditions. The lower authority's refusal to condone the delay was therefore legally correct, and the assessee was not entitled to the claimed credit relief. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105532 Rule 57T declaration filed beyond the prescribed period could not be condoned because the authority lacked power to extend delay beyond the limit fixed by the Rules. Compliance with the statutory requirements for capital goods credit under Rule 57Q was mandatory, and the beneficial nature of the scheme could not override non-compliance with those conditions. The lower authority's refusal to condone the delay was therefore legally correct, and the assessee was not entitled to the claimed credit relief. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105532