https://www.taxtmi.com/caselaws?id=98301 For availing Modvat credit, the central question is whether an assessee's declaration is sufficient merely because it specifies a tariff item eligible for credit, or whether the input must also be shown to be used in or in relation to manufacture of the final product. The matter was not decided on the merits; instead, the application was disposed of by framing and forwarding this question of law to the High Court. en-us Fri, 07 Jul 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98301 For availing Modvat credit, the central question is whether an assessee's declaration is sufficient merely because it specifies a tariff item eligible for credit, or whether the input must also be shown to be used in or in relation to manufacture of the final product. The matter was not decided on the merits; instead, the application was disposed of by framing and forwarding this question of law to the High Court. Case-Laws Central Excise Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98301