https://www.taxtmi.com/caselaws?id=83517 For Modvat credit under Rule 57G, the declaration must clearly identify the relevant inputs and final products; a broad tariff heading or generic product description is insufficient. Where the two items were not specifically declared, credit taken in respect of them was contrary to the statutory declaration requirement and was therefore not admissible. The ruling confirms that specific disclosure, not general classification, is necessary to claim credit on inputs and final products. en-us Fri, 27 May 1994 00:00:00 +0530 Thu, 14 Jul 2011 10:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83517 For Modvat credit under Rule 57G, the declaration must clearly identify the relevant inputs and final products; a broad tariff heading or generic product description is insufficient. Where the two items were not specifically declared, credit taken in respect of them was contrary to the statutory declaration requirement and was therefore not admissible. The ruling confirms that specific disclosure, not general classification, is necessary to claim credit on inputs and final products. Case-Laws Central Excise Fri, 27 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83517