https://www.taxtmi.com/caselaws?id=87604 Goods that continued to answer the description of castings under Chapter 73 were held to remain eligible for Notification No. 223/88-C.E., because the recorded processing did not take them outside that category. Modvat credit could not be denied solely because a Rule 57G declaration was not filed at the original assessment stage, where duty liability arose only after rejection of the earlier exemption claim and a revised classification. A separate claim for small scale industry relief under Notification No. 175/86-C.E. had not been examined and was remitted for consideration by the original authority. en-us Fri, 31 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87604 Goods that continued to answer the description of castings under Chapter 73 were held to remain eligible for Notification No. 223/88-C.E., because the recorded processing did not take them outside that category. Modvat credit could not be denied solely because a Rule 57G declaration was not filed at the original assessment stage, where duty liability arose only after rejection of the earlier exemption claim and a revised classification. A separate claim for small scale industry relief under Notification No. 175/86-C.E. had not been examined and was remitted for consideration by the original authority. Case-Laws Central Excise Fri, 31 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87604