https://www.taxtmi.com/caselaws?id=85027 Credit of duty paid on inputs used to make lacquered tin sheets was admissible despite no specific Modvat declaration of the intermediate lacquered stage, because the final product was declared as electrolytic tin plates or tinned sheets and the assessee had proceeded on the understanding that Modvat benefit applied. Where the assessee did not know at the time of clearance that the product would be dutiable, omission to declare the relevant inputs or intermediate product did not, by itself, defeat credit. The department treated the lacquering as a permitted process, and the input credit claim was therefore sustained. en-us Thu, 18 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 13:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85027 Credit of duty paid on inputs used to make lacquered tin sheets was admissible despite no specific Modvat declaration of the intermediate lacquered stage, because the final product was declared as electrolytic tin plates or tinned sheets and the assessee had proceeded on the understanding that Modvat benefit applied. Where the assessee did not know at the time of clearance that the product would be dutiable, omission to declare the relevant inputs or intermediate product did not, by itself, defeat credit. The department treated the lacquering as a permitted process, and the input credit claim was therefore sustained. Case-Laws Central Excise Thu, 18 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85027