https://www.taxtmi.com/caselaws?id=91416 Modvat credit on copper cathode was denied because no declaration under Rule 57G had been filed for that identifiable input. Although the cathode fell under the same chapter heading as other raw materials, it was treated as a distinct material, and the omission was not treated as a mere oversight. The procedural requirement for availing credit was therefore not satisfied, and credit was held inadmissible. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91416 Modvat credit on copper cathode was denied because no declaration under Rule 57G had been filed for that identifiable input. Although the cathode fell under the same chapter heading as other raw materials, it was treated as a distinct material, and the omission was not treated as a mere oversight. The procedural requirement for availing credit was therefore not satisfied, and credit was held inadmissible. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91416