https://www.taxtmi.com/caselaws?id=111455 Condonation of delay in filing the Modvat declaration validated the earlier credit entry and related it back to the original date on which credit was first taken. The Tribunal held that, once delay was condoned, the assessee could not be denied Modvat credit merely because the credit was not taken within six months from the date of condonation. The credit was therefore admissible, and the Revenue's challenge failed. en-us Thu, 19 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111455 Condonation of delay in filing the Modvat declaration validated the earlier credit entry and related it back to the original date on which credit was first taken. The Tribunal held that, once delay was condoned, the assessee could not be denied Modvat credit merely because the credit was not taken within six months from the date of condonation. The credit was therefore admissible, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111455