https://www.taxtmi.com/caselaws?id=91048 Modvat credit for HDPE granules could not be denied merely because the inputs were not specifically listed in the Rule 57G declaration, where the assessee had later sought and obtained permission under Rule 57F(2) for the same inputs to be sent to a job worker. The contemporaneous application brought the input to the department's notice, and the department's acceptance of that request showed that the input was treated as eligible for use in relation to the notified final product. On that basis, the declaration requirement was treated as substantially complied with, and denial of credit was not sustainable. en-us Wed, 17 Apr 1996 00:00:00 +0530 Thu, 13 Oct 2011 15:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91048 Modvat credit for HDPE granules could not be denied merely because the inputs were not specifically listed in the Rule 57G declaration, where the assessee had later sought and obtained permission under Rule 57F(2) for the same inputs to be sent to a job worker. The contemporaneous application brought the input to the department's notice, and the department's acceptance of that request showed that the input was treated as eligible for use in relation to the notified final product. On that basis, the declaration requirement was treated as substantially complied with, and denial of credit was not sustainable. Case-Laws Central Excise Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91048