https://www.taxtmi.com/caselaws?id=107827 Modvat credit was treated as admissible where the Rule 57G declaration was filed after credit had been taken, because the delay had been condoned by the Commissioner (Appeals). The appellate authority's power to modify the lower order was held to include sustaining such condonation, especially where there was no legal infirmity or factual challenge to the exercise of discretion. The contention that only the Assistant Collector could grant condonation was rejected as untenable, and the relaxation introduced by amendment to the Central Excise Rules was also noted. Credit was therefore upheld. en-us Thu, 04 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107827 Modvat credit was treated as admissible where the Rule 57G declaration was filed after credit had been taken, because the delay had been condoned by the Commissioner (Appeals). The appellate authority's power to modify the lower order was held to include sustaining such condonation, especially where there was no legal infirmity or factual challenge to the exercise of discretion. The contention that only the Assistant Collector could grant condonation was rejected as untenable, and the relaxation introduced by amendment to the Central Excise Rules was also noted. Credit was therefore upheld. Case-Laws Central Excise Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107827