https://www.taxtmi.com/circulars?id=6866 Modvat credit declared under Rule 57G can be taken in RG 23A despite a mismatch between the assessee's declared classification and the correct classification, but the credit cannot be used for duty payment until originating central excise officers make the correct classification and inter-division/collectorate correspondence is pursued; minor variations in input descriptions due to trade or brand names will not bar credit where the correct classification is declared and duty on the input under that classification is paid. en-us Thu, 15 Sep 1988 00:00:00 +0530 Wed, 08 Jul 2009 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6866 Modvat credit declared under Rule 57G can be taken in RG 23A despite a mismatch between the assessee's declared classification and the correct classification, but the credit cannot be used for duty payment until originating central excise officers make the correct classification and inter-division/collectorate correspondence is pursued; minor variations in input descriptions due to trade or brand names will not bar credit where the correct classification is declared and duty on the input under that classification is paid. Circulars Central Excise Thu, 15 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6866