https://www.taxtmi.com/caselaws?id=662 Modvat credit could not be denied merely because the declaration was not filed or was incomplete where the inputs were duty-paid, received in the factory and used in manufacture. Rule 57G(11) barred denial of credit for procedural defects in the declaration if the jurisdictional authority was satisfied that duty had been paid on the inputs and that they were actually used or intended for use in final products. On that basis, the earlier reversal of credit for non-filing of declaration was held incorrect for the relevant period, and the assessee remained entitled to the credit. en-us Wed, 12 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=662 Modvat credit could not be denied merely because the declaration was not filed or was incomplete where the inputs were duty-paid, received in the factory and used in manufacture. Rule 57G(11) barred denial of credit for procedural defects in the declaration if the jurisdictional authority was satisfied that duty had been paid on the inputs and that they were actually used or intended for use in final products. On that basis, the earlier reversal of credit for non-filing of declaration was held incorrect for the relevant period, and the assessee remained entitled to the credit. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=662