https://www.taxtmi.com/caselaws?id=106283 Non-filing of a declaration under Rule 57Q was treated as a technical lapse and not a ground to deny Modvat credit where the duty-paid character of the goods was undisputed and the items otherwise satisfied the conditions for capital goods eligibility. The listed items were therefore held eligible for Modvat credit, and denial of credit solely for want of declaration was not justified. Revenue's appeal was dismissed. en-us Wed, 01 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106283 Non-filing of a declaration under Rule 57Q was treated as a technical lapse and not a ground to deny Modvat credit where the duty-paid character of the goods was undisputed and the items otherwise satisfied the conditions for capital goods eligibility. The listed items were therefore held eligible for Modvat credit, and denial of credit solely for want of declaration was not justified. Revenue's appeal was dismissed. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106283