https://www.taxtmi.com/caselaws?id=85203 Modvat credit could not be denied where the assessee's revised declaration described the inputs as CR sheets in coil form under a different sub-heading, because both the original and revised inputs fell under Chapter 72 and were covered by the relevant notification. The filing of the revised declaration before availing credit in RG-23A Part II, together with compliance with the prescribed procedure and maintenance of records, was sufficient to sustain the credit. Rule 57H did not assist the Revenue on these facts, and the technical objection to the availment of credit was rejected. en-us Thu, 15 Feb 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85203 Modvat credit could not be denied where the assessee's revised declaration described the inputs as CR sheets in coil form under a different sub-heading, because both the original and revised inputs fell under Chapter 72 and were covered by the relevant notification. The filing of the revised declaration before availing credit in RG-23A Part II, together with compliance with the prescribed procedure and maintenance of records, was sufficient to sustain the credit. Rule 57H did not assist the Revenue on these facts, and the technical objection to the availment of credit was rejected. Case-Laws Central Excise Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85203