https://www.taxtmi.com/caselaws?id=95004 Modvat credit could not be denied merely because the Rule 57T declaration did not name every item in detail, where the relevant tariff headings and business context sufficiently identified the goods and the filing requirement was met in substance. Air compressors, cables, electric switch boards and circuit breakers were also treated as eligible capital goods because, following Jawahar Mills, such items qualify when they form part of the machinery set-up or perform an essential functional role in the manufacturing system. The Revenue's challenge therefore failed on both the declaration issue and the capital goods classification issue. en-us Mon, 23 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95004 Modvat credit could not be denied merely because the Rule 57T declaration did not name every item in detail, where the relevant tariff headings and business context sufficiently identified the goods and the filing requirement was met in substance. Air compressors, cables, electric switch boards and circuit breakers were also treated as eligible capital goods because, following Jawahar Mills, such items qualify when they form part of the machinery set-up or perform an essential functional role in the manufacturing system. The Revenue's challenge therefore failed on both the declaration issue and the capital goods classification issue. Case-Laws Central Excise Mon, 23 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95004