Modvat credit cannot be denied when the declared description matches the imported chemical and no contrary basis is shown.

Modvat credit could not be denied where the Revenue failed to show that D.M.S. was different from the item covered by the assessee's earlier declaration under Rule 57H and Rule 57G. The bill of entry description matched D.M.S. as 5 Sodium Sulfo Dimethyl Isophthalate, and no satisfactory basis was produced to treat it as a separate chemical. On that footing, the objection to the credit was not sustained and the Revenue's appeal was rejected.

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Issues: Whether Modvat credit could be denied on the ground that the item described as D.M.S. was not covered by the assessee's declarations under Rule 57H and Rule 57G of the Central Excise Rules, 1944.

Analysis: The Revenue did not establish that the item on which credit was taken, namely D.M.S., was different from the item described in the earlier declaration. The description in the bill of entry corresponded to D.M.S. (5 Sodium Sulfo Dimethyl Isophthalate), and no satisfactory basis was shown to treat it as a different chemical. The small amount involved also supported refusal to interfere.

Conclusion: The objection to the credit was not sustained and the Revenue's appeal was rejected.

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