https://www.taxtmi.com/caselaws?id=45886 Modvat credit under Rules 57A, 57G and 57H could not be denied merely because the declaration was filed after the deletion of Rule 57H(ii) where the assessee had been affected by an erroneous departmental classification and the claim was otherwise verifiable from departmental and manufacturer records. The Court treated the earlier classification dispute and the governing principle in Gilt Pack as material, and held that the later amendment did not defeat entitlement to credit on inputs used in manufacture or on inputs lying in stock in the peculiar facts. The impugned orders were set aside and the authority was directed to verify the records and decide the claim according to law. en-us Fri, 15 Dec 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45886 Modvat credit under Rules 57A, 57G and 57H could not be denied merely because the declaration was filed after the deletion of Rule 57H(ii) where the assessee had been affected by an erroneous departmental classification and the claim was otherwise verifiable from departmental and manufacturer records. The Court treated the earlier classification dispute and the governing principle in Gilt Pack as material, and held that the later amendment did not defeat entitlement to credit on inputs used in manufacture or on inputs lying in stock in the peculiar facts. The impugned orders were set aside and the authority was directed to verify the records and decide the claim according to law. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45886