https://www.taxtmi.com/caselaws?id=119491 Credit of duty on capital goods used in initial setting up by a contractor or job worker could not be denied merely for alleged non-filing or delayed filing of a declaration, because Rule 57-T of the Central Excise Rules, 1944 did not itself prescribe the declaration requirement relied upon by revenue. The disallowance was therefore based on an incorrect legal assumption, and the invoices also showed that duty had been paid by the manufacturers supplying the goods, not by the contractor or job worker. On that basis, the denial of credit was unsustainable and consequential relief followed. en-us Thu, 09 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 13:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119491 Credit of duty on capital goods used in initial setting up by a contractor or job worker could not be denied merely for alleged non-filing or delayed filing of a declaration, because Rule 57-T of the Central Excise Rules, 1944 did not itself prescribe the declaration requirement relied upon by revenue. The disallowance was therefore based on an incorrect legal assumption, and the invoices also showed that duty had been paid by the manufacturers supplying the goods, not by the contractor or job worker. On that basis, the denial of credit was unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119491