https://www.taxtmi.com/caselaws?id=92341 Modvat credit could not be denied where the declaration under Rule 57G covered steel castings for manufacture of spares and the inputs received under the invoices were steel castings matching that description. The fact that a particular sub-heading was not mentioned did not defeat credit when the goods were otherwise identifiable from the declaration and invoices. On these facts, the denial of Modvat credit was unsustainable and the credit was admissible to the assessee. en-us Mon, 15 Sep 1997 00:00:00 +0530 Mon, 31 Oct 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92341 Modvat credit could not be denied where the declaration under Rule 57G covered steel castings for manufacture of spares and the inputs received under the invoices were steel castings matching that description. The fact that a particular sub-heading was not mentioned did not defeat credit when the goods were otherwise identifiable from the declaration and invoices. On these facts, the denial of Modvat credit was unsustainable and the credit was admissible to the assessee. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92341