https://www.taxtmi.com/caselaws?id=109762 Modvat credit could not be denied merely because the Rule 57G declaration was said not to have been filed where the assessee produced corroborative evidence of filing, including RG 23A records, defaced invoices and verification by the audit party. The explanation that the acknowledgement had been misplaced was supported by parallel proceedings for the same period, which had accepted the same position. On these facts, the plea of non-filing was rejected and the denial of credit was held unsustainable; the assessee's claim to Modvat credit was accepted. en-us Wed, 27 Nov 2002 00:00:00 +0530 Wed, 11 Apr 2012 17:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109762 Modvat credit could not be denied merely because the Rule 57G declaration was said not to have been filed where the assessee produced corroborative evidence of filing, including RG 23A records, defaced invoices and verification by the audit party. The explanation that the acknowledgement had been misplaced was supported by parallel proceedings for the same period, which had accepted the same position. On these facts, the plea of non-filing was rejected and the denial of credit was held unsustainable; the assessee's claim to Modvat credit was accepted. Case-Laws Central Excise Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109762