https://www.taxtmi.com/caselaws?id=87355 Modvat credit could not be denied merely because a Rule 57G declaration carried an incorrect tariff heading when the inputs and final products were correctly described. The defect was limited to the wrong classification entry for bars and rods, and the substantive particulars of the declaration were otherwise in order. Applying its earlier view, CEGAT held that a classification mistake by itself does not disentitle a manufacturer to credit. The denial of Modvat credit was therefore not justified, and the assessee was entitled to the credit. en-us Tue, 27 May 1997 00:00:00 +0530 Mon, 05 Sep 2011 14:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87355 Modvat credit could not be denied merely because a Rule 57G declaration carried an incorrect tariff heading when the inputs and final products were correctly described. The defect was limited to the wrong classification entry for bars and rods, and the substantive particulars of the declaration were otherwise in order. Applying its earlier view, CEGAT held that a classification mistake by itself does not disentitle a manufacturer to credit. The denial of Modvat credit was therefore not justified, and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87355