https://www.taxtmi.com/caselaws?id=97651 Modvat credit entitlement under Rule 57G was examined on two legal questions: whether denial of credit for inputs not specifically declared, despite their linkage to declared final products and similar classification, defeats the Modvat scheme, and whether procedural lapses without any revenue loss can justify refusal of substantive credit. The Tribunal did not decide these issues on merits; it drew a statement of case and referred both questions to the High Court under Section 35G, directing transmission of the paper books and related material for determination. en-us Mon, 16 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97651 Modvat credit entitlement under Rule 57G was examined on two legal questions: whether denial of credit for inputs not specifically declared, despite their linkage to declared final products and similar classification, defeats the Modvat scheme, and whether procedural lapses without any revenue loss can justify refusal of substantive credit. The Tribunal did not decide these issues on merits; it drew a statement of case and referred both questions to the High Court under Section 35G, directing transmission of the paper books and related material for determination. Case-Laws Central Excise Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97651