https://www.taxtmi.com/caselaws?id=96289 Modvat credit on HDPE films and rolls was held inadmissible because the inputs were not specifically, or even generally, declared in the prescribed Rule 57G declaration on the relevant date. A minor variation in description could not cure the defect where the tariff position did not support the claimed classification and the goods were not shown to have been validly declared as received. The prior order allowing credit was therefore set aside, and the Revenue's challenge succeeded. en-us Thu, 07 Dec 2000 00:00:00 +0530 Tue, 20 Dec 2011 16:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96289 Modvat credit on HDPE films and rolls was held inadmissible because the inputs were not specifically, or even generally, declared in the prescribed Rule 57G declaration on the relevant date. A minor variation in description could not cure the defect where the tariff position did not support the claimed classification and the goods were not shown to have been validly declared as received. The prior order allowing credit was therefore set aside, and the Revenue's challenge succeeded. Case-Laws Central Excise Thu, 07 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96289