https://www.taxtmi.com/caselaws?id=88391 Modvat credit under Rule 57G(2) was treated as admissible where the inputs received under gate passes fell within the description already covered by the filed declaration, even if the nomenclature in the documents was not identical. Scrap, defective material, rejected pieces, cuttings and similar materials were regarded as covered when they matched the declared categories. Credit was, however, denied for items such as Plate Cuttings and M.S. Piece Roughly Shaped where the record did not show coverage by any specific declaration. The governing test was whether the input was within the scope of the declared description; absence of a clear declaration was fatal for credit on excluded items. en-us Thu, 26 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 15:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88391 Modvat credit under Rule 57G(2) was treated as admissible where the inputs received under gate passes fell within the description already covered by the filed declaration, even if the nomenclature in the documents was not identical. Scrap, defective material, rejected pieces, cuttings and similar materials were regarded as covered when they matched the declared categories. Credit was, however, denied for items such as Plate Cuttings and M.S. Piece Roughly Shaped where the record did not show coverage by any specific declaration. The governing test was whether the input was within the scope of the declared description; absence of a clear declaration was fatal for credit on excluded items. Case-Laws Central Excise Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88391