https://www.taxtmi.com/caselaws?id=83763 A defective sub-heading declaration was not enough to deny interim relief where Modvat eligibility itself was undisputed. The inputs were fully described, there was no allegation of invalid documents or non-receipt of goods, and the only objection concerned classification in the declaration. A mere difference of opinion on classification was treated as insufficient to defeat the substantive benefit otherwise available. On that basis, a prima facie case for waiver of pre-deposit was made out, and recovery was stayed pending appeal. en-us Mon, 31 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83763 A defective sub-heading declaration was not enough to deny interim relief where Modvat eligibility itself was undisputed. The inputs were fully described, there was no allegation of invalid documents or non-receipt of goods, and the only objection concerned classification in the declaration. A mere difference of opinion on classification was treated as insufficient to defeat the substantive benefit otherwise available. On that basis, a prima facie case for waiver of pre-deposit was made out, and recovery was stayed pending appeal. Case-Laws Central Excise Mon, 31 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83763