https://www.taxtmi.com/caselaws?id=91260 Modvat credit under Rule 57G was considered where the assessee said the reference to Heading 72.13 in the declaration was an inadvertent mistake and the goods were actually classifiable under Heading 72.14. The record did not conclusively establish that the assessee had never manufactured goods under Heading 72.13 or lacked machinery to do so, and those facts required evidence. Credit could not be finally denied on the existing record, so the matter was remitted for reconsideration after allowing the assessee to adduce evidence. en-us Tue, 18 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91260 Modvat credit under Rule 57G was considered where the assessee said the reference to Heading 72.13 in the declaration was an inadvertent mistake and the goods were actually classifiable under Heading 72.14. The record did not conclusively establish that the assessee had never manufactured goods under Heading 72.13 or lacked machinery to do so, and those facts required evidence. Credit could not be finally denied on the existing record, so the matter was remitted for reconsideration after allowing the assessee to adduce evidence. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91260