https://www.taxtmi.com/caselaws?id=271479 Rule 57G allowed condonation where a manufacturer showed sufficient reasons for not filing the Modvat declaration in time, and a curable procedural lapse could not defeat credit otherwise admissible. The assessee was a new entrant, the department did not dispute its lack of familiarity with Modvat requirements, and the inputs for which credit was claimed had been received within the prescribed six-month period. On those facts, the delay in filing the declaration was sufficiently explained, the lapse stood cured, and denial of Modvat credit was unjustified. en-us Thu, 21 Jan 2016 00:00:00 +0530 Sat, 05 Nov 2016 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271479 Rule 57G allowed condonation where a manufacturer showed sufficient reasons for not filing the Modvat declaration in time, and a curable procedural lapse could not defeat credit otherwise admissible. The assessee was a new entrant, the department did not dispute its lack of familiarity with Modvat requirements, and the inputs for which credit was claimed had been received within the prescribed six-month period. On those facts, the delay in filing the declaration was sufficiently explained, the lapse stood cured, and denial of Modvat credit was unjustified. Case-Laws Central Excise Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271479