https://www.taxtmi.com/caselaws?id=105637 Delay in filing a Modvat declaration under Rule 57G could be condoned where sufficient cause existed, and a prior filing lapse did not by itself justify denial of credit when the inputs were duty paid and used in manufacture. Credit denial on that ground was not warranted. Where dealer invoices lacked complete particulars of duty payment by the original manufacturer, but supplementary documents were said to be available, the matter required factual verification by the original authority before entitlement to credit could be finally decided. The invoice-verification issue was therefore remanded for reconsideration. en-us Fri, 15 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105637 Delay in filing a Modvat declaration under Rule 57G could be condoned where sufficient cause existed, and a prior filing lapse did not by itself justify denial of credit when the inputs were duty paid and used in manufacture. Credit denial on that ground was not warranted. Where dealer invoices lacked complete particulars of duty payment by the original manufacturer, but supplementary documents were said to be available, the matter required factual verification by the original authority before entitlement to credit could be finally decided. The invoice-verification issue was therefore remanded for reconsideration. Case-Laws Central Excise Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105637