https://www.taxtmi.com/caselaws?id=86520 Modvat credit was found admissible on inputs described as rejects or scrap because the Rule 57G declaration already covered scrap, waste of all kinds and cutting material, including cuttings received as scrap under Chapter 72. A clarificatory letter filed in response to departmental queries supplied further particulars and was treated as part of the declaration, so the objection that the inputs were not properly declared was rejected. The declared scope was held to cover the goods in question, and the demand and penalty could not be sustained. en-us Fri, 06 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 13:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86520 Modvat credit was found admissible on inputs described as rejects or scrap because the Rule 57G declaration already covered scrap, waste of all kinds and cutting material, including cuttings received as scrap under Chapter 72. A clarificatory letter filed in response to departmental queries supplied further particulars and was treated as part of the declaration, so the objection that the inputs were not properly declared was rejected. The declared scope was held to cover the goods in question, and the demand and penalty could not be sustained. Case-Laws Central Excise Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86520