https://www.taxtmi.com/caselaws?id=100231 Modvat credit was available on miscellaneous chemicals, foundry fluxes, iron powder and casting powder used in or in relation to manufacture. The procedural objection that the declaration was filed under Rule 57Q, rather than the rule said to apply to inputs, did not defeat substantive eligibility. The entry issue in RG 23C Part II was treated as a rectifiable procedural matter, not a ground to deny credit. Credit was therefore upheld on the basis that qualifying use in manufacture prevails over a procedural mismatch in declaration or accounting. en-us Fri, 03 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100231 Modvat credit was available on miscellaneous chemicals, foundry fluxes, iron powder and casting powder used in or in relation to manufacture. The procedural objection that the declaration was filed under Rule 57Q, rather than the rule said to apply to inputs, did not defeat substantive eligibility. The entry issue in RG 23C Part II was treated as a rectifiable procedural matter, not a ground to deny credit. Credit was therefore upheld on the basis that qualifying use in manufacture prevails over a procedural mismatch in declaration or accounting. Case-Laws Central Excise Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100231