https://www.taxtmi.com/caselaws?id=108280 Rule 57H of the Central Excise Rules, 1944 was applied as a special transitional credit provision permitting Modvat credit only for inputs in stock on the date of filing the declaration. Credit taken before the declaration date was treated as inadmissible, and the delay-condonation facility under Rule 57G could not be imported to validate a belated declaration under Rule 57H. The document also states that, in a matter not involving fraud, suppression or wilful misstatement, a departmental circular authorised the Range Superintendent to issue the show-cause notice, so the jurisdictional objection failed. en-us Thu, 26 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108280 Rule 57H of the Central Excise Rules, 1944 was applied as a special transitional credit provision permitting Modvat credit only for inputs in stock on the date of filing the declaration. Credit taken before the declaration date was treated as inadmissible, and the delay-condonation facility under Rule 57G could not be imported to validate a belated declaration under Rule 57H. The document also states that, in a matter not involving fraud, suppression or wilful misstatement, a departmental circular authorised the Range Superintendent to issue the show-cause notice, so the jurisdictional objection failed. Case-Laws Central Excise Thu, 26 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108280