https://www.taxtmi.com/caselaws?id=203236 Rule 57G required declaration of the inputs and the final product for availing Modvat credit, and a declaration once filed continued to operate unless either changed. Where a manufacturer had earlier filed a declaration, opted for small scale exemption, and later returned to the Modvat scheme without any change in inputs or final product, a fresh declaration was not required. The earlier declaration remained sufficient, and the referred question was answered in the negative against the Department. en-us Tue, 19 Oct 2010 00:00:00 +0530 Sat, 14 May 2011 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203236 Rule 57G required declaration of the inputs and the final product for availing Modvat credit, and a declaration once filed continued to operate unless either changed. Where a manufacturer had earlier filed a declaration, opted for small scale exemption, and later returned to the Modvat scheme without any change in inputs or final product, a fresh declaration was not required. The earlier declaration remained sufficient, and the referred question was answered in the negative against the Department. Case-Laws Central Excise Tue, 19 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203236