https://www.taxtmi.com/caselaws?id=219487 Credit under Rule 57G could not be denied solely because the initial declaration omitted the relevant input classification, where a later declaration was filed shortly afterwards to cure the omission. Rule 57G(5) gave the Assistant Commissioner power to condone procedural delay and allow credit if the statutory conditions were satisfied, so the authority had to consider that discretion and record reasons before refusing relief. A procedural lapse was therefore not treated as fatal without examination of the condonation power, and the credit was held to be admissible. en-us Wed, 23 May 2012 00:00:00 +0530 Thu, 01 Nov 2012 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219487 Credit under Rule 57G could not be denied solely because the initial declaration omitted the relevant input classification, where a later declaration was filed shortly afterwards to cure the omission. Rule 57G(5) gave the Assistant Commissioner power to condone procedural delay and allow credit if the statutory conditions were satisfied, so the authority had to consider that discretion and record reasons before refusing relief. A procedural lapse was therefore not treated as fatal without examination of the condonation power, and the credit was held to be admissible. Case-Laws Central Excise Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219487