https://www.taxtmi.com/caselaws?id=50737 Modvat credit could not be denied merely because the assessee invoked Rule 57H after having already made an earlier declaration, where the underlying entitlement had otherwise accrued. The procedural defect was not enough to defeat a substantive excise credit claim, and the department had to verify from records whether the inputs were actually received and utilised before granting relief. The matter therefore required reconsideration on the factual question of receipt and utilisation, rather than rejection solely on the procedural route adopted. en-us Mon, 19 Mar 2001 00:00:00 +0530 Fri, 03 Sep 2010 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50737 Modvat credit could not be denied merely because the assessee invoked Rule 57H after having already made an earlier declaration, where the underlying entitlement had otherwise accrued. The procedural defect was not enough to defeat a substantive excise credit claim, and the department had to verify from records whether the inputs were actually received and utilised before granting relief. The matter therefore required reconsideration on the factual question of receipt and utilisation, rather than rejection solely on the procedural route adopted. Case-Laws Central Excise Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50737