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        Central Excise

        Modvat meeting held at Calcutta on 19-9-90 - Point No. 24 regarding declaration under Rule 57G - Denial of Modvat credit due to change of nomenclature - Regarding

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        Modvat credit: difference in nomenclature alone cannot bar credit if product classification and chapter are correct. Where the product itself and its classification within the relevant chapter and headings is correct, Modvat credit should not be refused solely because the product's nomenclature differs owing to regional trade practices.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Modvat credit: difference in nomenclature alone cannot bar credit if product classification and chapter are correct.

                                Where the product itself and its classification within the relevant chapter and headings is correct, Modvat credit should not be refused solely because the product's nomenclature differs owing to regional trade practices.


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