https://www.taxtmi.com/caselaws?id=85063 Modvat credit under Rule 57A and Notification No. 177/86-C.E. depended on a mandatory Rule 57G declaration identifying the final products and inputs. The text states that the requirement was not satisfied because the declaration did not mention gangsaw parts as final products and also misstated the relevant sub-heading. A correct chapter heading alone was insufficient where the declaration failed to properly describe and identify the final products. The cited precedent was therefore treated as inapplicable. Modvat credit was rightly denied and the appeal failed. en-us Fri, 23 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85063 Modvat credit under Rule 57A and Notification No. 177/86-C.E. depended on a mandatory Rule 57G declaration identifying the final products and inputs. The text states that the requirement was not satisfied because the declaration did not mention gangsaw parts as final products and also misstated the relevant sub-heading. A correct chapter heading alone was insufficient where the declaration failed to properly describe and identify the final products. The cited precedent was therefore treated as inapplicable. Modvat credit was rightly denied and the appeal failed. Case-Laws Central Excise Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85063