https://www.taxtmi.com/caselaws?id=87538 The tribunal allowed the appeal and granted consequential relief to the appellants in a case concerning Modvat credit eligibility based on the declaration of the final product. The tribunal determined that the declaration covering both the input and final product was sufficient, emphasizing the importance of accurate declarations for claiming such credits. The decision highlights the need for consistency between input descriptions and final product declarations to establish eligibility for tax credits, clarifying the interpretation of terms like 'all aluminium conductor' and 'aluminium alloy conductor' in the context of Modvat credit claims. en-us Fri, 30 May 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87538 The tribunal allowed the appeal and granted consequential relief to the appellants in a case concerning Modvat credit eligibility based on the declaration of the final product. The tribunal determined that the declaration covering both the input and final product was sufficient, emphasizing the importance of accurate declarations for claiming such credits. The decision highlights the need for consistency between input descriptions and final product declarations to establish eligibility for tax credits, clarifying the interpretation of terms like 'all aluminium conductor' and 'aluminium alloy conductor' in the context of Modvat credit claims. Case-Laws Central Excise Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87538