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    <title>1997 (12) TMI 168 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit could not be denied solely for absence of a formal Rule 57G declaration where the assessee had disclosed the final product in the classification list and obtained departmental permission under Rule 57F(2). Those records showed that the department knew the inputs, the final product, and the intended manufacturing process, so the declaration requirement was substantially complied with. Credit was therefore admissible and the denial was set aside.</description>
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      <title>1997 (12) TMI 168 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87469</link>
      <description>Modvat credit could not be denied solely for absence of a formal Rule 57G declaration where the assessee had disclosed the final product in the classification list and obtained departmental permission under Rule 57F(2). Those records showed that the department knew the inputs, the final product, and the intended manufacturing process, so the declaration requirement was substantially complied with. Credit was therefore admissible and the denial was set aside.</description>
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