https://www.taxtmi.com/caselaws?id=82162 A bona fide declaration of the input under Rule 57G was treated as sufficient for Modvat credit where the material received under different trade descriptions, such as carbide sludge or sludge, was shown to be the same product as lime sludge. Differing nomenclature and supplier-side tariff classification did not change the identity of the input, and credit could not be denied on that basis. The same factual matrix also defeated invocation of the extended limitation period, because the record showed declaration, bona fide conduct, and no suppression or wilful misstatement. The demand was therefore not sustainable. en-us Tue, 22 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 13:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82162 A bona fide declaration of the input under Rule 57G was treated as sufficient for Modvat credit where the material received under different trade descriptions, such as carbide sludge or sludge, was shown to be the same product as lime sludge. Differing nomenclature and supplier-side tariff classification did not change the identity of the input, and credit could not be denied on that basis. The same factual matrix also defeated invocation of the extended limitation period, because the record showed declaration, bona fide conduct, and no suppression or wilful misstatement. The demand was therefore not sustainable. Case-Laws Central Excise Tue, 22 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82162