https://www.taxtmi.com/caselaws?id=326683 Rule 57-T(3) of the Central Excise Rules, 1944 was treated as procedural rather than mandatory for availing Modvat credit. The court held that credit could not be denied merely because the declaration was filed late where the capital goods had been received in the factory and duty payment was evidenced. The scheme was viewed as granting relief on the duty element already borne, and the belated declaration could still be considered on sufficient cause being shown under the rule. Procedural delay in filing the declaration did not defeat the substantive entitlement once the essential conditions were satisfied. en-us Tue, 15 Mar 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326683 Rule 57-T(3) of the Central Excise Rules, 1944 was treated as procedural rather than mandatory for availing Modvat credit. The court held that credit could not be denied merely because the declaration was filed late where the capital goods had been received in the factory and duty payment was evidenced. The scheme was viewed as granting relief on the duty element already borne, and the belated declaration could still be considered on sufficient cause being shown under the rule. Procedural delay in filing the declaration did not defeat the substantive entitlement once the essential conditions were satisfied. Case-Laws Central Excise Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326683