https://www.taxtmi.com/caselaws?id=116189 Modvat credit was denied because the Rule 57G declarations covered different goods and a different classification from the conveyor chain on which credit was taken. The declaration for the actual goods was filed only after availment of credit and after the show-cause notice, so it could not cure the defect. The requirement of filing a specific declaration was treated as a substantive condition for availing Modvat credit, and non-compliance disentitled the assessee from the benefit. en-us Wed, 23 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 17:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116189 Modvat credit was denied because the Rule 57G declarations covered different goods and a different classification from the conveyor chain on which credit was taken. The declaration for the actual goods was filed only after availment of credit and after the show-cause notice, so it could not cure the defect. The requirement of filing a specific declaration was treated as a substantive condition for availing Modvat credit, and non-compliance disentitled the assessee from the benefit. Case-Laws Central Excise Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116189