https://www.taxtmi.com/caselaws?id=109927 The tribunal remanded the case to the original authority for further investigation regarding the denial of Modvat credit for the month of March 1998 due to alleged failure to declare inputs. The tribunal acknowledged the appellant's argument that a single declaration of inputs should be sufficient but noted the lack of clarity on when previous declarations were made. The original authority was instructed to allow the appellants to present relevant records for a fresh decision, emphasizing expeditious resolution within three months. The judgment emphasizes accurate record-keeping and the principle that a one-time declaration of inputs should be adequate for Modvat credit, unless specified otherwise by law. en-us Thu, 18 Sep 2003 00:00:00 +0530 Thu, 12 Apr 2012 18:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109927 The tribunal remanded the case to the original authority for further investigation regarding the denial of Modvat credit for the month of March 1998 due to alleged failure to declare inputs. The tribunal acknowledged the appellant's argument that a single declaration of inputs should be sufficient but noted the lack of clarity on when previous declarations were made. The original authority was instructed to allow the appellants to present relevant records for a fresh decision, emphasizing expeditious resolution within three months. The judgment emphasizes accurate record-keeping and the principle that a one-time declaration of inputs should be adequate for Modvat credit, unless specified otherwise by law. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109927