https://www.taxtmi.com/caselaws?id=86149 Modvat credit was held admissible on inputs used to manufacture miniature bulbs cleared for home consumption on payment of duty, where a separate Rule 57G declaration and classification list had been filed for the bulbs and accepted by the department. The denial of credit was unsustainable because the record showed that the inputs were duly declared, the bulbs were specifically covered in the separate classification list, and no objection had been raised to credit on inputs used for captive consumption. Credit could not be refused merely because torches were also mentioned as another final product in the initial declaration. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86149 Modvat credit was held admissible on inputs used to manufacture miniature bulbs cleared for home consumption on payment of duty, where a separate Rule 57G declaration and classification list had been filed for the bulbs and accepted by the department. The denial of credit was unsustainable because the record showed that the inputs were duly declared, the bulbs were specifically covered in the separate classification list, and no objection had been raised to credit on inputs used for captive consumption. Credit could not be refused merely because torches were also mentioned as another final product in the initial declaration. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86149