https://www.taxtmi.com/caselaws?id=83698 A variation in the tariff entry in a Rule 57G declaration does not, by itself, disentitle Modvat credit where the input description was already clearly declared. The declaration had identified the industrial laminated sheets of paper base, and the credit was denied only because the tariff description was not perfectly matched before later correction. On that basis, denial of Modvat credit was not sustainable. en-us Thu, 04 Nov 1993 00:00:00 +0530 Sat, 16 Jul 2011 11:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83698 A variation in the tariff entry in a Rule 57G declaration does not, by itself, disentitle Modvat credit where the input description was already clearly declared. The declaration had identified the industrial laminated sheets of paper base, and the credit was denied only because the tariff description was not perfectly matched before later correction. On that basis, denial of Modvat credit was not sustainable. Case-Laws Central Excise Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83698