https://www.taxtmi.com/caselaws?id=50284 Modvat credit was treated as admissible where the declaration under Rule 57G had been filed and acknowledged, and later correspondence only sought further particulars. Credit could not be denied merely because internal computer part numbers reflected excluded sub-headings when suppliers' invoices showed eligible classification and duty-paid receipt was not disputed. Lubricants, coolants and cutting oils used for operational purposes were also treated as eligible inputs. Invoice gaps and missing classification details were remanded for fresh verification, while suppression was not made out on the record, so the extended period, penalty and interest were not sustained. en-us Thu, 03 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50284 Modvat credit was treated as admissible where the declaration under Rule 57G had been filed and acknowledged, and later correspondence only sought further particulars. Credit could not be denied merely because internal computer part numbers reflected excluded sub-headings when suppliers' invoices showed eligible classification and duty-paid receipt was not disputed. Lubricants, coolants and cutting oils used for operational purposes were also treated as eligible inputs. Invoice gaps and missing classification details were remanded for fresh verification, while suppression was not made out on the record, so the extended period, penalty and interest were not sustained. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50284