https://www.taxtmi.com/caselaws?id=116318 Modvat credit remained available for inputs used in or in relation to manufacture, including items used for maintenance of machinery, because Rule 57A was construed broadly to cover the manufacturing process. Non-filing of the declaration under Rule 57G was treated as a curable procedural defect where the duty-paid character of the inputs and their receipt in the factory were undisputed. On that basis, denial of credit was not sustainable, the impugned order was set aside, and consequential relief followed. en-us Wed, 25 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116318 Modvat credit remained available for inputs used in or in relation to manufacture, including items used for maintenance of machinery, because Rule 57A was construed broadly to cover the manufacturing process. Non-filing of the declaration under Rule 57G was treated as a curable procedural defect where the duty-paid character of the inputs and their receipt in the factory were undisputed. On that basis, denial of credit was not sustainable, the impugned order was set aside, and consequential relief followed. Case-Laws Central Excise Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116318