https://www.taxtmi.com/caselaws?id=101888 Rule 57G declarations for Modvat credit must give departmental officers a reasonably clear identification of the inputs or finished products; a vague or generic description is insufficient, and reliance on "etc." cannot cure the defect. Where the assessee itself treated classification as doubtful and shifted its stand, particular care in describing the goods was required. Because the goods in dispute were not identified by those names in the declaration and the omission was not a minor discrepancy, the declaration was held insufficient and the denial of Modvat credit was upheld. en-us Thu, 10 Jan 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101888 Rule 57G declarations for Modvat credit must give departmental officers a reasonably clear identification of the inputs or finished products; a vague or generic description is insufficient, and reliance on "etc." cannot cure the defect. Where the assessee itself treated classification as doubtful and shifted its stand, particular care in describing the goods was required. Because the goods in dispute were not identified by those names in the declaration and the omission was not a minor discrepancy, the declaration was held insufficient and the denial of Modvat credit was upheld. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101888