https://www.taxtmi.com/caselaws?id=113733 Modvat credit could not be denied solely because the declaration was filed late or was initially deficient, where the governing rule and binding precedent permitted the benefit even in pending appeals; the credit issue on delayed declaration was therefore allowed. By contrast, a denial of credit on original invoices without recorded reasons was not final and required fresh examination by the original authority after giving the assessee an opportunity to substantiate the claim; that issue was remanded for de novo consideration. en-us Wed, 22 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 11:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113733 Modvat credit could not be denied solely because the declaration was filed late or was initially deficient, where the governing rule and binding precedent permitted the benefit even in pending appeals; the credit issue on delayed declaration was therefore allowed. By contrast, a denial of credit on original invoices without recorded reasons was not final and required fresh examination by the original authority after giving the assessee an opportunity to substantiate the claim; that issue was remanded for de novo consideration. Case-Laws Central Excise Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113733