https://www.taxtmi.com/caselaws?id=117558 Modvat credit on inputs sent directly to job workers was disallowed because no declaration under Rule 57J was filed before the proper jurisdictional authority for the job workers' premises, and the invoices were also beyond the nine-month limit under Rule 57G(5). The record showed only a declaration for the assessee's own factory and copies sent to the Superintendent, which was insufficient to establish operation under Rule 57J. Penalty, however, was set aside because the non-compliance was treated as a bona fide procedural lapse without deliberate intent to evade excise procedure. en-us Thu, 30 Mar 2006 00:00:00 +0530 Mon, 25 Jun 2012 10:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117558 Modvat credit on inputs sent directly to job workers was disallowed because no declaration under Rule 57J was filed before the proper jurisdictional authority for the job workers' premises, and the invoices were also beyond the nine-month limit under Rule 57G(5). The record showed only a declaration for the assessee's own factory and copies sent to the Superintendent, which was insufficient to establish operation under Rule 57J. Penalty, however, was set aside because the non-compliance was treated as a bona fide procedural lapse without deliberate intent to evade excise procedure. Case-Laws Central Excise Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117558