Modvat credit coverage in declaration applies only from the date each input is included, with broad descriptions accepted for Push Rods.

Modvat credit on inputs under Rule 57G was available only from the date the relevant input was included in the declaration. The broad description "Turned Parts" was treated as sufficient to cover Push Rods, but only from 24-11-1986, when that coverage became effective. Plugs were specifically included on 9-10-1986, so credit was admissible only from that date and not earlier. The appeal was therefore allowed only to that limited extent, with credit before those dates rejected.

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Issues: Whether Modvat credit on Push Rods and Plugs was admissible from the dates on which those inputs were included in the declaration under Rule 57G of the Central Excise Rules, and whether the broader description "Turned Parts" could cover Push Rods.

Analysis: The broad description of inputs as "Turned Parts" was held to be sufficient to cover Push Rods. However, the entitlement to Modvat credit could operate only from the date on which a particular input was included in the declaration. The record showed that Plugs were specifically included on 9-10-1986 and Push Rods were covered under the broad description of Turned Parts only from 24-11-1986.

Conclusion: Modvat credit on Plugs was admissible only from 9-10-1986 and not earlier, and credit on Push Rods was admissible only from 24-11-1986 and not earlier. The appeal was allowed to that extent, in favour of Revenue.

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