https://www.taxtmi.com/caselaws?id=83442 Commercial plywood declared as an input for Modvat credit was treated as covered by the declared heading, because the description of plywood under Heading 4408.30 was read broadly enough to include both decorative and commercial plywood. Relying on the reasoning adopted in an earlier similar decision, the declared input was held to encompass commercial plywood, and the credit was restored to the appellants. en-us Fri, 11 Jun 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83442 Commercial plywood declared as an input for Modvat credit was treated as covered by the declared heading, because the description of plywood under Heading 4408.30 was read broadly enough to include both decorative and commercial plywood. Relying on the reasoning adopted in an earlier similar decision, the declared input was held to encompass commercial plywood, and the credit was restored to the appellants. Case-Laws Central Excise Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83442