https://www.taxtmi.com/caselaws?id=89521 Modvat credit was held inadmissible where the final product had not been properly declared under the prescribed rules. The declaration requirement was treated as substantive compliance, and a classification list was not a substitute for the declaration mandated by the scheme. On the facts, there was a complete absence of declaration for the product in question, so authorities dealing with ambiguity or incomplete disclosure did not apply. The omission was not a mere procedural lapse. The order allowing credit was set aside and the department's appeal succeeded. en-us Wed, 08 Oct 1997 00:00:00 +0530 Tue, 27 Sep 2011 16:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89521 Modvat credit was held inadmissible where the final product had not been properly declared under the prescribed rules. The declaration requirement was treated as substantive compliance, and a classification list was not a substitute for the declaration mandated by the scheme. On the facts, there was a complete absence of declaration for the product in question, so authorities dealing with ambiguity or incomplete disclosure did not apply. The omission was not a mere procedural lapse. The order allowing credit was set aside and the department's appeal succeeded. Case-Laws Central Excise Wed, 08 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89521