https://www.taxtmi.com/caselaws?id=83700 MODVAT credit could not be denied merely because commercial plywood was not separately named in the Rule 57G declaration where plywood had already been declared as an input. The dispute was limited to whether commercial plywood was a distinct item requiring separate mention, and the same Bench's earlier decisions had held that a broader declaration of plywood was sufficient. No new ground was shown to depart from that view, so the disallowance of credit was unsustainable. en-us Fri, 05 Nov 1993 00:00:00 +0530 Sat, 16 Jul 2011 11:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83700 MODVAT credit could not be denied merely because commercial plywood was not separately named in the Rule 57G declaration where plywood had already been declared as an input. The dispute was limited to whether commercial plywood was a distinct item requiring separate mention, and the same Bench's earlier decisions had held that a broader declaration of plywood was sufficient. No new ground was shown to depart from that view, so the disallowance of credit was unsustainable. Case-Laws Central Excise Fri, 05 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83700