https://www.taxtmi.com/caselaws?id=82662 Defective or rejected steel ingots treated as re-melting scrap may fall within a broad declaration of iron and steel scrap under Rule 57G, enabling Modvat credit under Rule 57A. The Tribunal held that the substance of the input description prevailed where the goods were in fact used as scrap for manufacture of steel ingots and castings. A minor procedural defect in the declaration did not defeat credit when the entitlement was otherwise established and the proper officer could have sought further particulars. Modvat credit was therefore admissible. en-us Mon, 02 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82662 Defective or rejected steel ingots treated as re-melting scrap may fall within a broad declaration of iron and steel scrap under Rule 57G, enabling Modvat credit under Rule 57A. The Tribunal held that the substance of the input description prevailed where the goods were in fact used as scrap for manufacture of steel ingots and castings. A minor procedural defect in the declaration did not defeat credit when the entitlement was otherwise established and the proper officer could have sought further particulars. Modvat credit was therefore admissible. Case-Laws Central Excise Mon, 02 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82662