https://www.taxtmi.com/caselaws?id=113321 Modvat credit was unavailable where the declaration for capital goods under Rule 57Q was filed late, the refusal to condone delay had attained finality, and the statutory compliance defect remained unchallenged. Credit on inputs was also denied because only a general declaration was filed and no specific declaration or proof of use of the disputed inputs in or in relation to manufacture was produced. The cited precedent on non-filing of declaration did not assist on these facts. The denial of Modvat credit on both capital goods and inputs was sustained. en-us Tue, 27 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 18:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113321 Modvat credit was unavailable where the declaration for capital goods under Rule 57Q was filed late, the refusal to condone delay had attained finality, and the statutory compliance defect remained unchallenged. Credit on inputs was also denied because only a general declaration was filed and no specific declaration or proof of use of the disputed inputs in or in relation to manufacture was produced. The cited precedent on non-filing of declaration did not assist on these facts. The denial of Modvat credit on both capital goods and inputs was sustained. Case-Laws Central Excise Tue, 27 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113321