https://www.taxtmi.com/caselaws?id=92023 Copper wire bars classified under sub-heading 7403.12 were treated as eligible for deemed Modvat credit where the declared input list covered that classification, dispatch documents identified the goods as copper wire bars, and the department did not dispute their use in manufacture of the final product. Credit could not be denied merely because the goods were not expressly named in the Ministry's order. The assessee was therefore entitled to deemed Modvat credit on the copper wire bars, and the Revenue's challenge failed. en-us Fri, 27 Mar 1998 00:00:00 +0530 Mon, 24 Oct 2011 10:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92023 Copper wire bars classified under sub-heading 7403.12 were treated as eligible for deemed Modvat credit where the declared input list covered that classification, dispatch documents identified the goods as copper wire bars, and the department did not dispute their use in manufacture of the final product. Credit could not be denied merely because the goods were not expressly named in the Ministry's order. The assessee was therefore entitled to deemed Modvat credit on the copper wire bars, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92023