https://www.taxtmi.com/caselaws?id=153368 Deemed Modvat credit under Notification No. 29/96-C.E. (N.T.) could not be denied merely because the declaration under Rule 57G was disputed. The decisive question was whether the declaration had in fact been filed, and the assessee produced an acknowledged copy dated 13-9-96, a receipt-register entry for a Modvat declaration, and the Range Office copy confirming receipt on that date. This documentary evidence outweighed the divisional register entry dated 17-9-96. The basis for denial was therefore unsustainable, and the credit claim was allowed in favour of the assessee. en-us Tue, 01 Dec 2009 00:00:00 +0530 Mon, 22 Jul 2013 18:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153368 Deemed Modvat credit under Notification No. 29/96-C.E. (N.T.) could not be denied merely because the declaration under Rule 57G was disputed. The decisive question was whether the declaration had in fact been filed, and the assessee produced an acknowledged copy dated 13-9-96, a receipt-register entry for a Modvat declaration, and the Range Office copy confirming receipt on that date. This documentary evidence outweighed the divisional register entry dated 17-9-96. The basis for denial was therefore unsustainable, and the credit claim was allowed in favour of the assessee. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153368