https://www.taxtmi.com/caselaws?id=49992 Rule 57H required a specific declaration to claim Modvat credit on inputs lying in stock, and that declaration had to identify the stock position and supporting particulars. The records produced did not contain invoice details, input-wise stock information, or other material needed to verify entitlement on the relevant date. An earlier letter to the Assistant Commissioner also did not amount to a claim under Rule 57H. On these facts, the missing declaration was not treated as a mere procedural irregularity, and Modvat credit was held inadmissible. en-us Sun, 13 Feb 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49992 Rule 57H required a specific declaration to claim Modvat credit on inputs lying in stock, and that declaration had to identify the stock position and supporting particulars. The records produced did not contain invoice details, input-wise stock information, or other material needed to verify entitlement on the relevant date. An earlier letter to the Assistant Commissioner also did not amount to a claim under Rule 57H. On these facts, the missing declaration was not treated as a mere procedural irregularity, and Modvat credit was held inadmissible. Case-Laws Central Excise Sun, 13 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49992