https://www.taxtmi.com/caselaws?id=84671 Modvat credit on insulated wires and cables used as connectors in the manufacture of electric storage batteries was denied because the declaration under Rule 57G did not specifically identify those goods. A general description of battery parts, containers, lids, components or Chapter 85 items was held insufficient where the inputs retained their own identity as wires and cables under Tariff Sub-heading 8544.00. Specific declaration of inputs was required for credit, so the assessee's claim failed and the Revenue's view was upheld. en-us Wed, 13 Dec 1995 00:00:00 +0530 Sat, 23 Jul 2011 14:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84671 Modvat credit on insulated wires and cables used as connectors in the manufacture of electric storage batteries was denied because the declaration under Rule 57G did not specifically identify those goods. A general description of battery parts, containers, lids, components or Chapter 85 items was held insufficient where the inputs retained their own identity as wires and cables under Tariff Sub-heading 8544.00. Specific declaration of inputs was required for credit, so the assessee's claim failed and the Revenue's view was upheld. Case-Laws Central Excise Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84671