https://www.taxtmi.com/caselaws?id=93129 Modvat credit under Rule 57G required a specific declaration for the actual input intended to be used. A declaration filed for battery grade starch did not cover maize starch, which fell under a different tariff heading, and the distinction between the two starches made separate disclosure necessary before credit could be taken. The declaration requirement was treated as mandatory, so credit could not be availed on maize starch without filing the required declaration. The departmental appeal therefore succeeded. en-us Wed, 07 Jan 1998 00:00:00 +0530 Tue, 08 Nov 2011 15:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93129 Modvat credit under Rule 57G required a specific declaration for the actual input intended to be used. A declaration filed for battery grade starch did not cover maize starch, which fell under a different tariff heading, and the distinction between the two starches made separate disclosure necessary before credit could be taken. The declaration requirement was treated as mandatory, so credit could not be availed on maize starch without filing the required declaration. The departmental appeal therefore succeeded. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93129