https://www.taxtmi.com/caselaws?id=203305 Modvat credit under Rule 57G remained available where inputs were received after the declaration was filed, and a rejection of a separate Rule 57H request did not by itself defeat that entitlement. The Rule 57H refusal was confined to its own conditions and did not determine credit admissibility under Rule 57G. The record did not sustain the finding that the inputs were received before the declaration, especially where departmental correspondence referred to invoices and RG-23A entries and no earlier finding had negated post-declaration receipt. Reliance on statements from prior pleadings without proper proof was also impermissible, so denial of credit, and the resulting demand and penalties, could not stand. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203305 Modvat credit under Rule 57G remained available where inputs were received after the declaration was filed, and a rejection of a separate Rule 57H request did not by itself defeat that entitlement. The Rule 57H refusal was confined to its own conditions and did not determine credit admissibility under Rule 57G. The record did not sustain the finding that the inputs were received before the declaration, especially where departmental correspondence referred to invoices and RG-23A entries and no earlier finding had negated post-declaration receipt. Reliance on statements from prior pleadings without proper proof was also impermissible, so denial of credit, and the resulting demand and penalties, could not stand. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203305