Appellate Tribunal grants input credit despite discrepancy in goods description.

The Appellate Tribunal allowed the appeal, setting aside the impugned order that denied Modvat credit to the appellant due to a discrepancy in the description of goods received and the invoice. The Tribunal held that the terminology used by the seller did not affect the appellant's eligibility for input credit.

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The case involved denial of Modvat credit due to discrepancy in description of goods received (H.R. sheet) and invoice (H.R. Coils). Appellate Tribunal ruled in favor of appellant, stating that terminology used by seller does not affect eligibility for input credit. Appeal allowed, impugned order set aside.

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