https://www.taxtmi.com/caselaws?id=112109 Modvat credit on CVD paid at reimport was stated to remain admissible where goods were brought back for reprocessing with Departmental permission, and an administrative condition in the reimport permission could not curtail that substantive entitlement unless supported by the governing scheme. The text also states that non-filing of a declaration under Rule 57G was not a valid basis to deny credit when the Department had actual knowledge of the reimport and reprocessing. On that reasoning, the equal penalty was described as unjustified and not sustainable. en-us Fri, 21 May 2004 00:00:00 +0530 Thu, 26 Apr 2012 16:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112109 Modvat credit on CVD paid at reimport was stated to remain admissible where goods were brought back for reprocessing with Departmental permission, and an administrative condition in the reimport permission could not curtail that substantive entitlement unless supported by the governing scheme. The text also states that non-filing of a declaration under Rule 57G was not a valid basis to deny credit when the Department had actual knowledge of the reimport and reprocessing. On that reasoning, the equal penalty was described as unjustified and not sustainable. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112109