https://www.taxtmi.com/caselaws?id=193451 MODVAT credit could be extended even where the declaration under Rule 57G of the Central Excise Rules, 1944 had not been filed, because the governing Supreme Court precedent treated that requirement as directory rather than mandatory. Applying that principle, the Revenue's challenge was rejected and the Tribunal's relief to the assessee was left undisturbed. The operative legal point is that non-filing of the Rule 57G declaration did not, by itself, bar MODVAT benefit where the requirement was not a mandatory condition under the applicable precedent. en-us Tue, 30 Oct 2007 00:00:00 +0530 Sat, 29 Jul 2017 17:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193451 MODVAT credit could be extended even where the declaration under Rule 57G of the Central Excise Rules, 1944 had not been filed, because the governing Supreme Court precedent treated that requirement as directory rather than mandatory. Applying that principle, the Revenue's challenge was rejected and the Tribunal's relief to the assessee was left undisturbed. The operative legal point is that non-filing of the Rule 57G declaration did not, by itself, bar MODVAT benefit where the requirement was not a mandatory condition under the applicable precedent. Case-Laws Central Excise Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193451