https://www.taxtmi.com/caselaws?id=205499 Modvat credit was treated as available where Oleum and sulphuric acid fell under the same tariff heading and the assessee had already declared sulphuric acid, so the prior declaration covered the disputed input. Credit on acid slurry raised a record-keeping defect because the entry was not timely made in RG 23 Part I and Part II, but the demand could not be sustained through the extended period since suppression, misdeclaration, or fraud was not proved and the receipt had been promptly intimated with the endorsed gate pass. en-us Fri, 19 Aug 2011 00:00:00 +0530 Wed, 29 Aug 2012 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205499 Modvat credit was treated as available where Oleum and sulphuric acid fell under the same tariff heading and the assessee had already declared sulphuric acid, so the prior declaration covered the disputed input. Credit on acid slurry raised a record-keeping defect because the entry was not timely made in RG 23 Part I and Part II, but the demand could not be sustained through the extended period since suppression, misdeclaration, or fraud was not proved and the receipt had been promptly intimated with the endorsed gate pass. Case-Laws Central Excise Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205499