https://www.taxtmi.com/caselaws?id=82053 Modvat credit could not be denied merely because some input declarations and gate passes reflected different tariff sub-headings, where the inputs were correctly described and identifiable. Rule 57G required a proper declaration, but the decisive test was whether the description of the inputs was accurate; variation in classification by suppliers or excise officers did not by itself render the declaration false or incorrect. As the declared descriptions matched the goods received and there was no dispute about the final products, the credit was allowable and the related demand and penalty could not be sustained. en-us Fri, 28 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82053 Modvat credit could not be denied merely because some input declarations and gate passes reflected different tariff sub-headings, where the inputs were correctly described and identifiable. Rule 57G required a proper declaration, but the decisive test was whether the description of the inputs was accurate; variation in classification by suppliers or excise officers did not by itself render the declaration false or incorrect. As the declared descriptions matched the goods received and there was no dispute about the final products, the credit was allowable and the related demand and penalty could not be sustained. Case-Laws Central Excise Fri, 28 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82053