https://www.taxtmi.com/caselaws?id=113223 Modvat credit could not be denied merely because the declaration was not filed in a prescribed form or before receipt of the inputs, where the declaration covered the six inputs and no prohibition existed against including exempted inputs. Credit was admissible because the six inputs were received on duty-paid invoices after 1-4-86, and the governing requirement was payment of duty on the inputs. Denial of credit solely on the declaration defect was therefore unsustainable, and credit on the six duty-paid inputs remained admissible. en-us Mon, 17 Nov 2003 00:00:00 +0530 Fri, 04 May 2012 14:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113223 Modvat credit could not be denied merely because the declaration was not filed in a prescribed form or before receipt of the inputs, where the declaration covered the six inputs and no prohibition existed against including exempted inputs. Credit was admissible because the six inputs were received on duty-paid invoices after 1-4-86, and the governing requirement was payment of duty on the inputs. Denial of credit solely on the declaration defect was therefore unsustainable, and credit on the six duty-paid inputs remained admissible. Case-Laws Central Excise Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113223