https://www.taxtmi.com/caselaws?id=205018 Pending Modvat credit disputes based only on delay in filing the Rule 57-T declaration were required to be assessed in light of the beneficial amendment inserting sub-rule (13) and the Board circular, which directed that procedural lapses should not defeat credit where duty-paid capital goods were intended for use in manufacture. As no adverse finding was recorded on receipt of the goods, duty payment, or substantive eligibility, credit could not be denied merely for the delay in declaration. en-us Fri, 29 Jul 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205018 Pending Modvat credit disputes based only on delay in filing the Rule 57-T declaration were required to be assessed in light of the beneficial amendment inserting sub-rule (13) and the Board circular, which directed that procedural lapses should not defeat credit where duty-paid capital goods were intended for use in manufacture. As no adverse finding was recorded on receipt of the goods, duty payment, or substantive eligibility, credit could not be denied merely for the delay in declaration. Case-Laws Central Excise Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205018