https://www.taxtmi.com/caselaws?id=47796 The appeal was dismissed, affirming the CESTAT's decision to permit the respondent to retain MODVAT credit despite the delayed filing of the declaration under Rule 57-T(3) of the Central Excise Rules, 1944. The court emphasized that procedural lapses should not override substantive compliance, such as duty payment and usage in manufacturing, thereby upholding the Tribunal's decision. en-us Wed, 14 Dec 2005 00:00:00 +0530 Mon, 01 Apr 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47796 The appeal was dismissed, affirming the CESTAT's decision to permit the respondent to retain MODVAT credit despite the delayed filing of the declaration under Rule 57-T(3) of the Central Excise Rules, 1944. The court emphasized that procedural lapses should not override substantive compliance, such as duty payment and usage in manufacturing, thereby upholding the Tribunal's decision. Case-Laws Central Excise Wed, 14 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47796