https://www.taxtmi.com/caselaws?id=113695 A later declaration for transitional Modvat credit was treated as a fresh claim, not a continuation of an earlier declaration already adjudicated and allowed. Admissibility therefore fell to be examined under Rule 57H as amended and in force on the date of the later filing, with supporting duty documents also subject to Rule 57G(5). A claim made about four years after the relevant stock date was not accepted, because transitional credit requires timely verification of the stock position and cannot be granted where delay prevents effective scrutiny. The subsequent claim for credit was accordingly inadmissible. en-us Thu, 18 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 17:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113695 A later declaration for transitional Modvat credit was treated as a fresh claim, not a continuation of an earlier declaration already adjudicated and allowed. Admissibility therefore fell to be examined under Rule 57H as amended and in force on the date of the later filing, with supporting duty documents also subject to Rule 57G(5). A claim made about four years after the relevant stock date was not accepted, because transitional credit requires timely verification of the stock position and cannot be granted where delay prevents effective scrutiny. The subsequent claim for credit was accordingly inadmissible. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113695