https://www.taxtmi.com/caselaws?id=108178 Modvat credit could not be denied merely because the declaration under Rule 57G was not filed where duty was demanded later for clearances made without payment of duty. The Tribunal applied earlier decisions and held that, in such circumstances, the assessee could not have filed the declaration at the relevant time because the goods had already been cleared duty-free. Non-filing of the declaration was therefore no valid ground to refuse credit, and the assessee was entitled to the Modvat benefit. en-us Wed, 07 Nov 2001 00:00:00 +0530 Fri, 30 Mar 2012 14:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108178 Modvat credit could not be denied merely because the declaration under Rule 57G was not filed where duty was demanded later for clearances made without payment of duty. The Tribunal applied earlier decisions and held that, in such circumstances, the assessee could not have filed the declaration at the relevant time because the goods had already been cleared duty-free. Non-filing of the declaration was therefore no valid ground to refuse credit, and the assessee was entitled to the Modvat benefit. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108178