https://www.taxtmi.com/caselaws?id=46572 Where a declaration for Modvat credit was filed before credit was taken and was accepted by the excise authorities, denial on the ground that it was not in a prescribed format or did not specifically describe the inputs was not justified because the governing rules prescribed no such format. The show cause notices were therefore quashed to that limited extent. The Department, however, was left free to determine the assessee's substantive entitlement to Modvat credit on merits after hearing the assessee. en-us Tue, 03 Sep 2002 00:00:00 +0530 Thu, 22 Jul 2010 15:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46572 Where a declaration for Modvat credit was filed before credit was taken and was accepted by the excise authorities, denial on the ground that it was not in a prescribed format or did not specifically describe the inputs was not justified because the governing rules prescribed no such format. The show cause notices were therefore quashed to that limited extent. The Department, however, was left free to determine the assessee's substantive entitlement to Modvat credit on merits after hearing the assessee. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46572