Modvat credit on gate pass goods upheld where product description matched the Rule 57G declaration for credit purposes.

Modvat credit was allowed where the gate pass goods were described as prepared rubber accelerators and antioxidising preparations, matching the declaration filed under Rule 57G. The description in the gate pass corresponded with the declared goods, and their classification as Heading 3812.00 materials did not matter because the absence of a reference to Heading 3829.00 in the gate pass did not take them outside the declared description. On that basis, the goods were treated as covered by the declaration for credit purposes, and credit was admissible on the gate pass.

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Issues: Whether the appellant was entitled to Modvat credit on the basis of the gate pass and declaration under Rule 57G where the goods were described as rubber accelerators and antioxidising preparations.

Analysis: The goods covered by the gate pass were described as prepared rubber accelerators and antioxidising preparations, and the description corresponded with the declaration. The goods were treated as classifiable under Heading 3812.00, and the fact that there was no reference to Heading 3829.00 in the gate pass did not detract from their coverage by the declared description. On that basis, the goods were accepted as falling within the declaration for credit purposes.

Conclusion: The appellant was entitled to take Modvat credit on the basis of the gate pass.

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