Declaration under Rule 57G: Detailed input and final product descriptions required for Modvat credit; past cases assessed on records. Declaration under Rule 57G for claiming Modvat credit must state descriptions and sub headings for both inputs and final products; broad chapter headings alone are insufficient. For past cases, Collectors may allow credit where private or statutory records prove receipt and use of inputs and a declaration with broad descriptions was filed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration under Rule 57G: Detailed input and final product descriptions required for Modvat credit; past cases assessed on records.
Declaration under Rule 57G for claiming Modvat credit must state descriptions and sub headings for both inputs and final products; broad chapter headings alone are insufficient. For past cases, Collectors may allow credit where private or statutory records prove receipt and use of inputs and a declaration with broad descriptions was filed.
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