https://www.taxtmi.com/caselaws?id=85615 Rule 57G requires a sufficiently specific Modvat declaration to enable verification that inputs are used in or in relation to manufacture of the final product. Where the declaration described inputs broadly as parts, accessories and components but also identified a tariff heading, credit could be confined to inputs genuinely covered by that heading. The authority nevertheless had to extend credit for inputs actually falling within Chapter 90 once it accepted that Chapter 90 was the relevant scope. Modvat credit was therefore limited to declared Chapter 90 inputs, with entitlement available only for inputs within that chapter. en-us Tue, 16 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85615 Rule 57G requires a sufficiently specific Modvat declaration to enable verification that inputs are used in or in relation to manufacture of the final product. Where the declaration described inputs broadly as parts, accessories and components but also identified a tariff heading, credit could be confined to inputs genuinely covered by that heading. The authority nevertheless had to extend credit for inputs actually falling within Chapter 90 once it accepted that Chapter 90 was the relevant scope. Modvat credit was therefore limited to declared Chapter 90 inputs, with entitlement available only for inputs within that chapter. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85615