https://www.taxtmi.com/caselaws?id=80218 Rule 57G required a manufacturer seeking MODVAT credit to specify the final product, the intended inputs and their tariff classification in the prescribed declaration. A broad or general description of inputs was held insufficient where the import documents showed assessment of the items under different individual tariff headings. The statutory scheme demanded input-wise disclosure with the necessary particulars, and non-compliance with that requirement justified denial of credit. The denial of MODVAT credit was therefore upheld. en-us Wed, 05 Oct 1988 00:00:00 +0530 Wed, 15 Jun 2011 15:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80218 Rule 57G required a manufacturer seeking MODVAT credit to specify the final product, the intended inputs and their tariff classification in the prescribed declaration. A broad or general description of inputs was held insufficient where the import documents showed assessment of the items under different individual tariff headings. The statutory scheme demanded input-wise disclosure with the necessary particulars, and non-compliance with that requirement justified denial of credit. The denial of MODVAT credit was therefore upheld. Case-Laws Central Excise Wed, 05 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80218