Modvat credit declaration description is sufficient where final product matches approved classification and no brand name is required.

Modvat credit cannot be denied merely because the Rule 57G declaration does not state the final product by brand name or trade name. Where the final product is described in terms identical to an approved classification list, that description is sufficient for credit purposes. The approved classification was accepted by the department, so the same wording could not be treated as inadequate in the declaration. On that basis, the denial of credit was unjustified and the order allowing Modvat credit was left undisturbed.

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Issues: Whether Modvat credit could be denied on the ground that the declaration under Rule 57G did not state the final product by brand name or trade name.

Analysis: The declaration identified the final product as lighting, fittings and parts thereof. The classification list described the goods in the same terms and had been approved. Since the description used for classification was accepted by the department, the same description was sufficient for the purpose of Modvat credit. There was no legal requirement that the final product be described by brand name or trade name.

Conclusion: The denial of credit was not justified, and the assessee succeeded on the issue.

Final Conclusion: The departmental appeal was rejected, and the order allowing Modvat credit was left undisturbed.

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