https://www.taxtmi.com/caselaws?id=87826 Modvat credit could not be denied where the input fell under the tariff heading already declared and the Department had been informed through the declaration and clarificatory letter that copper wire bars were being received for use in manufacture. On a combined reading of those documents, the declaration requirement was treated as substantially complied with, so the credit was held admissible and denial was not justified. en-us Thu, 16 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87826 Modvat credit could not be denied where the input fell under the tariff heading already declared and the Department had been informed through the declaration and clarificatory letter that copper wire bars were being received for use in manufacture. On a combined reading of those documents, the declaration requirement was treated as substantially complied with, so the credit was held admissible and denial was not justified. Case-Laws Central Excise Thu, 16 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87826