https://www.taxtmi.com/caselaws?id=84398 Modvat credit under the then applicable scheme was confined to payment of duty on a declared final product under the filed declaration. Credit used for bare copper wire was not available for enamelled copper wire, since a general statement in the classification list could not replace the specific declaration required by the rules. The duty demand on utilisation of credit for the undeclared product was sustained. However, once such credit was disallowed and duty was required to be paid from the PLA or in cash, the wrongly utilised credit had to be restored to the RG 23A Part II account. Restoration could be denied only where the final product was wholly exempt or nil-rated. en-us Tue, 18 Apr 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84398 Modvat credit under the then applicable scheme was confined to payment of duty on a declared final product under the filed declaration. Credit used for bare copper wire was not available for enamelled copper wire, since a general statement in the classification list could not replace the specific declaration required by the rules. The duty demand on utilisation of credit for the undeclared product was sustained. However, once such credit was disallowed and duty was required to be paid from the PLA or in cash, the wrongly utilised credit had to be restored to the RG 23A Part II account. Restoration could be denied only where the final product was wholly exempt or nil-rated. Case-Laws Central Excise Tue, 18 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84398