https://www.taxtmi.com/caselaws?id=91157 Credit was not to be denied merely because the declared input was described as permanent magnets when the goods were in fact articles intended to become permanent magnets, since the tariff heading itself distinguished the two categories. The declaration requirement under Rule 57G was construed liberally in the early Modvat context, and the surrounding documents and departmental conduct supported a reasonable belief that the declaration was adequate. On that basis, substantial compliance with the declaration requirement was accepted and denial of credit was not warranted. en-us Sat, 11 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91157 Credit was not to be denied merely because the declared input was described as permanent magnets when the goods were in fact articles intended to become permanent magnets, since the tariff heading itself distinguished the two categories. The declaration requirement under Rule 57G was construed liberally in the early Modvat context, and the surrounding documents and departmental conduct supported a reasonable belief that the declaration was adequate. On that basis, substantial compliance with the declaration requirement was accepted and denial of credit was not warranted. Case-Laws Central Excise Sat, 11 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91157