https://www.taxtmi.com/caselaws?id=94704 Credit on capital goods cannot be denied where the goods are covered by a filed declaration and are reasonably identifiable from the declaration and connected records; a minor error in description or tariff heading does not by itself defeat eligibility. On that basis, credit was held admissible for castings, crane parts, met slab board, met slab sets, Ferrotherm, refractories and the electric motor. Credit was refused where no satisfactory declaration was shown for Thermomin and where the record did not establish a declaration for Copper Monkeys and other items. en-us Wed, 08 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94704 Credit on capital goods cannot be denied where the goods are covered by a filed declaration and are reasonably identifiable from the declaration and connected records; a minor error in description or tariff heading does not by itself defeat eligibility. On that basis, credit was held admissible for castings, crane parts, met slab board, met slab sets, Ferrotherm, refractories and the electric motor. Credit was refused where no satisfactory declaration was shown for Thermomin and where the record did not establish a declaration for Copper Monkeys and other items. Case-Laws Central Excise Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94704