https://www.taxtmi.com/caselaws?id=113303 Modvat credit was accepted on the basis of photocopies of a Rule 57T(1) declaration where the original file had been misplaced and was not traceable, and no infirmity was found in that approach. Credit under Rule 57Q was denied on PP/FPP tanks classified under sub-heading 3925.10 because that classification brought the goods within the exclusion from credit. The penalty was considered excessive in light of the limited amount of denied credit and was reduced to Rs. 10,000. en-us Thu, 22 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113303 Modvat credit was accepted on the basis of photocopies of a Rule 57T(1) declaration where the original file had been misplaced and was not traceable, and no infirmity was found in that approach. Credit under Rule 57Q was denied on PP/FPP tanks classified under sub-heading 3925.10 because that classification brought the goods within the exclusion from credit. The penalty was considered excessive in light of the limited amount of denied credit and was reduced to Rs. 10,000. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113303