https://www.taxtmi.com/caselaws?id=123814 For capital goods received before manufacturing begins, the three-month period for filing a declaration under Rule 57T(1) of the Central Excise Rules, 1944 starts only when the premises becomes a factory by commencement of manufacture, not when the goods are first brought into the premises. Because a factory under Section 2(e) is a place where excisable goods are actually manufactured, the declaration filed within three months of registration and production was treated as timely. The delay was therefore within the condonable period, and Modvat credit was available. en-us Tue, 24 Jun 2008 00:00:00 +0530 Thu, 20 Sep 2012 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123814 For capital goods received before manufacturing begins, the three-month period for filing a declaration under Rule 57T(1) of the Central Excise Rules, 1944 starts only when the premises becomes a factory by commencement of manufacture, not when the goods are first brought into the premises. Because a factory under Section 2(e) is a place where excisable goods are actually manufactured, the declaration filed within three months of registration and production was treated as timely. The delay was therefore within the condonable period, and Modvat credit was available. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123814