Denial of Modvat credit on duty paid inputs owing to the variation of classification upto six-digit level- Regarding

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..... ts owing to the variation of classification upto six-digit level- Regarding Under the provisions of rule 57G of the Central Excise Rules, 1944 any manufacturer of the excisable goods intending to avail of the credit of duty paid on inputs of the excisable goods intending to avail of the credit of duty paid on inputs in required to file a declaration in the prescribed form giving complete descrip .....

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..... of rule 57G is correct. Credit should not be denied on the ground of minor variations in the classification of the inputs upto the six-digit level, or in the event of change in Chapter heading given in the declaration, due to change in the practice of classification which does not affect the rate of duty. Sd/- (Mallika Arya) Under Secretary to the Government of India - Circular - Tr .....

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