https://www.taxtmi.com/caselaws?id=90011 Modvat credit could not be denied where the inputs had already been declared in the assessee's declaration before credit was taken. The later letter only clarified the earlier declaration and did not change the position that the castings were disclosed in advance. On that factual basis, prior declaration was sufficient and denial of credit was unwarranted; the appeal was allowed. en-us Fri, 05 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90011 Modvat credit could not be denied where the inputs had already been declared in the assessee's declaration before credit was taken. The later letter only clarified the earlier declaration and did not change the position that the castings were disclosed in advance. On that factual basis, prior declaration was sufficient and denial of credit was unwarranted; the appeal was allowed. Case-Laws Central Excise Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90011