https://www.taxtmi.com/caselaws?id=50274 Colour television sets notified under Section 4A had to be valued on retail sale price, because that provision operated mandatorily and excluded resort to Section 4; the differential duty demand based on Section 4 was therefore unsustainable and was set aside. Modvat credit could not be denied solely for absence of a Rule 57G declaration while a request for condonation of delay and a subsequent declaration were still pending; the prior request had to be considered before rejecting credit. The credit denial was accordingly set aside and the matter remanded for fresh adjudication after considering the pending application and relevant Board guidelines. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50274 Colour television sets notified under Section 4A had to be valued on retail sale price, because that provision operated mandatorily and excluded resort to Section 4; the differential duty demand based on Section 4 was therefore unsustainable and was set aside. Modvat credit could not be denied solely for absence of a Rule 57G declaration while a request for condonation of delay and a subsequent declaration were still pending; the prior request had to be considered before rejecting credit. The credit denial was accordingly set aside and the matter remanded for fresh adjudication after considering the pending application and relevant Board guidelines. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50274