https://www.taxtmi.com/caselaws?id=113505 In a Modvat credit dispute concerning aluminium waste and scrap, the applicants relied on the tariff description of aluminium in unwrought form and the amended Rules 57G and 57E, under which credit could not be denied merely because every declaration particular was not furnished. On that basis, the applicants were found to have a strong prima facie case, and waiver of pre-deposit of duty and penalty was granted. en-us Tue, 25 May 2004 00:00:00 +0530 Sat, 05 May 2012 15:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113505 In a Modvat credit dispute concerning aluminium waste and scrap, the applicants relied on the tariff description of aluminium in unwrought form and the amended Rules 57G and 57E, under which credit could not be denied merely because every declaration particular was not furnished. On that basis, the applicants were found to have a strong prima facie case, and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Tue, 25 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113505