https://www.taxtmi.com/caselaws?id=45875 Non-compliance with the declaration requirement under Rule 57G, in the context of Modvat credit, was treated as raising a referable question of law. The Tribunal had accepted that credit could still be claimed without the prescribed declaration, and the High Court held that this legal effect warranted consideration on reference. The matter was therefore directed to be referred along with the statement of case and records for adjudication on the stated legal question. en-us Thu, 12 Oct 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45875 Non-compliance with the declaration requirement under Rule 57G, in the context of Modvat credit, was treated as raising a referable question of law. The Tribunal had accepted that credit could still be claimed without the prescribed declaration, and the High Court held that this legal effect warranted consideration on reference. The matter was therefore directed to be referred along with the statement of case and records for adjudication on the stated legal question. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45875