Modvat declarations under Rule 57G - Regarding

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..... g. It has been brought to the notice of the Board that Modvat credit is not being allowed on account of the following :- (i) The classification of the inputs declared by the assessee under Rule 56G does not tally with the correct classification because the same has been incorrectly classified by originating central excise officers. (ii) The description of the inputs declared by the assessee und .....

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..... ch occur because of the fact that the product is known in the market by different names/brand names provided the classifications of the input is correctly declared and duty on the inputs under correct classification is paid. The above instructions should be brought to the notice of the field formations. Trade interests may also be suitably informed. The receipt of these instructions may please .....

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