https://www.taxtmi.com/caselaws?id=82936 A fresh Modvat declaration is not required merely because the tariff heading of the finished product changes, where the goods, inputs, duty position and credit eligibility remain unchanged; the existing declaration continues to operate and denial of credit on that basis is not justified. Printed sheets are also treated as covered by the entry for painted, lacquered or varnished sheets, consistent with the relevant departmental clarifications and trade notice. On these points, the assessee obtained relief and the contrary departmental position was not sustained. en-us Fri, 15 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82936 A fresh Modvat declaration is not required merely because the tariff heading of the finished product changes, where the goods, inputs, duty position and credit eligibility remain unchanged; the existing declaration continues to operate and denial of credit on that basis is not justified. Printed sheets are also treated as covered by the entry for painted, lacquered or varnished sheets, consistent with the relevant departmental clarifications and trade notice. On these points, the assessee obtained relief and the contrary departmental position was not sustained. Case-Laws Central Excise Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82936