https://www.taxtmi.com/caselaws?id=105628 A declaration under Rule 57G sent by post and received in the Excise office satisfied the filing requirement for Modvat credit because the rule did not prohibit postal submission. Postal evidence showed delivery to the Assistant Commissioner's office, so the assessee had complied with the statutory condition. Denial of credit solely on the ground that the declaration was not personally filed was unwarranted, and the refusal of Modvat credit was unsustainable. en-us Mon, 04 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105628 A declaration under Rule 57G sent by post and received in the Excise office satisfied the filing requirement for Modvat credit because the rule did not prohibit postal submission. Postal evidence showed delivery to the Assistant Commissioner's office, so the assessee had complied with the statutory condition. Denial of credit solely on the ground that the declaration was not personally filed was unwarranted, and the refusal of Modvat credit was unsustainable. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105628