https://www.taxtmi.com/caselaws?id=113214 Modvat credit on lead-tin alloy was treated as allowable where the assessee had declared lead and tin as inputs and had also indicated use of lead alloy in manufacture of radiators. The discussion held that Rule 57G of the Central Excise Rules, 1944 was substantially complied with because the disputed alloy had a clear nexus with the declared inputs and fell within the same tariff description. The analysis followed the earlier Tribunal approach that credit should not be denied merely because the exact alloy was not separately declared when its use and tariff classification were sufficiently covered by the declaration. en-us Fri, 31 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 13:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113214 Modvat credit on lead-tin alloy was treated as allowable where the assessee had declared lead and tin as inputs and had also indicated use of lead alloy in manufacture of radiators. The discussion held that Rule 57G of the Central Excise Rules, 1944 was substantially complied with because the disputed alloy had a clear nexus with the declared inputs and fell within the same tariff description. The analysis followed the earlier Tribunal approach that credit should not be denied merely because the exact alloy was not separately declared when its use and tariff classification were sufficiently covered by the declaration. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113214