https://www.taxtmi.com/caselaws?id=112728 Modvat credit could not be denied merely because the department acknowledged the Rule 57G declaration after delay, where the declaration had already been filed by the assessee. The operative fact was timely filing; the subsequent administrative delay in acknowledgment did not create a valid basis to refuse credit. On that reasoning, denial of Modvat credit solely for delayed departmental acknowledgment was unjustified. en-us Wed, 17 Sep 2003 00:00:00 +0530 Tue, 01 May 2012 15:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112728 Modvat credit could not be denied merely because the department acknowledged the Rule 57G declaration after delay, where the declaration had already been filed by the assessee. The operative fact was timely filing; the subsequent administrative delay in acknowledgment did not create a valid basis to refuse credit. On that reasoning, denial of Modvat credit solely for delayed departmental acknowledgment was unjustified. Case-Laws Central Excise Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112728