https://www.taxtmi.com/caselaws?id=120940 Delayed filing of the declaration for capital goods did not warrant denial of Modvat credit where the goods were received, installed, duty paid and otherwise satisfied the substantive conditions; the declaration requirement was treated as procedural and not as a bar to entitlement. The later beneficial amendment was regarded as remedial and intended to remove hardship, and the Board's circular supported applying that approach to pending matters. On that basis, the credit claimed was held admissible. en-us Mon, 05 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120940 Delayed filing of the declaration for capital goods did not warrant denial of Modvat credit where the goods were received, installed, duty paid and otherwise satisfied the substantive conditions; the declaration requirement was treated as procedural and not as a bar to entitlement. The later beneficial amendment was regarded as remedial and intended to remove hardship, and the Board's circular supported applying that approach to pending matters. On that basis, the credit claimed was held admissible. Case-Laws Central Excise Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120940