https://www.taxtmi.com/caselaws?id=114394 Modvat credit should not be denied solely because a timely declaration under Rule 57G was addressed to the wrong officer and reached the jurisdictional officer later. The decisive considerations are whether the department had an opportunity to verify the claim and whether the declaration was otherwise verifiable from records. Where no verification identifies any false statement or substantive defect, delayed receipt by the correct officer is a procedural irregularity amounting to substantial compliance. The transitional credit claim under Rule 57H consequently remains available despite the addressing error. 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 should not be denied solely because a timely declaration under Rule 57G was addressed to the wrong officer and reached the jurisdictional officer later. The decisive considerations are whether the department had an opportunity to verify the claim and whether the declaration was otherwise verifiable from records. Where no verification identifies any false statement or substantive defect, delayed receipt by the correct officer is a procedural irregularity amounting to substantial compliance. The transitional credit claim under Rule 57H consequently remains available despite the addressing error. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114394