https://www.taxtmi.com/caselaws?id=105560 Modvat credit could not be denied merely because the Rule 57G declaration was filed after credit was taken, where receipt of duty-paid inputs and their use in manufacture were undisputed. The delayed filing was treated as a procedural and unintentional lapse, and no prejudice to the department was shown. On that basis, the technical breach was rightly ignored and the assessee was allowed to retain the credit. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105560 Modvat credit could not be denied merely because the Rule 57G declaration was filed after credit was taken, where receipt of duty-paid inputs and their use in manufacture were undisputed. The delayed filing was treated as a procedural and unintentional lapse, and no prejudice to the department was shown. On that basis, the technical breach was rightly ignored and the assessee was allowed to retain the credit. Case-Laws Central Excise Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105560