https://www.taxtmi.com/caselaws?id=3094 A beneficial amendment to the Modvat credit rules, together with a departmental circular, was stated to apply to pending proceedings, including appeals already in progress. On that basis, delayed filing of the declaration under Rule 57T was treated as a procedural defect that could not, by itself, defeat credit where the amended regime governed the dispute. The analysis further notes that the revenue had no sufficient basis to deny the credit once the amended rule and circular were applied to the pending matter, and the credit was therefore stated to be available to the assessee. en-us Mon, 06 Nov 2006 00:00:00 +0530 Wed, 16 Apr 2008 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3094 A beneficial amendment to the Modvat credit rules, together with a departmental circular, was stated to apply to pending proceedings, including appeals already in progress. On that basis, delayed filing of the declaration under Rule 57T was treated as a procedural defect that could not, by itself, defeat credit where the amended regime governed the dispute. The analysis further notes that the revenue had no sufficient basis to deny the credit once the amended rule and circular were applied to the pending matter, and the credit was therefore stated to be available to the assessee. Case-Laws Central Excise Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3094