https://www.taxtmi.com/caselaws?id=114394 Modvat credit under the transitional regime could not be refused merely because the Rule 57G declaration was initially addressed to the wrong officer and reached the jurisdictional officer later, where it had been filed within time and the delay arose from confusion over the proper recipient. The note treats the requirement as one of substantial compliance: if the declaration is otherwise verifiable from records and no substantive inaccuracy is found, a technical defect in delivery does not justify rejection. On that footing, the denial of credit was unsustainable and the assessee remained entitled to the transitional credit claim. en-us Fri, 20 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 12:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114394 Modvat credit under the transitional regime could not be refused merely because the Rule 57G declaration was initially addressed to the wrong officer and reached the jurisdictional officer later, where it had been filed within time and the delay arose from confusion over the proper recipient. The note treats the requirement as one of substantial compliance: if the declaration is otherwise verifiable from records and no substantive inaccuracy is found, a technical defect in delivery does not justify rejection. On that footing, the denial of credit was unsustainable and the assessee remained entitled to the transitional credit claim. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114394