https://www.taxtmi.com/caselaws?id=108389 Modvat credit was examined in the context of whether it could be denied merely because the inputs and finished goods were reflected under the same tariff heading. The inputs were unmachined castings, which were classifiable under Chapter 73 despite having been shown under Chapter 84 at the relevant time. On that basis, the demand founded on identical classification of inputs and final products was not sustainable, particularly since the proper classification of such castings had already been settled in favour of Chapter 73. en-us Thu, 19 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108389 Modvat credit was examined in the context of whether it could be denied merely because the inputs and finished goods were reflected under the same tariff heading. The inputs were unmachined castings, which were classifiable under Chapter 73 despite having been shown under Chapter 84 at the relevant time. On that basis, the demand founded on identical classification of inputs and final products was not sustainable, particularly since the proper classification of such castings had already been settled in favour of Chapter 73. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108389