https://www.taxtmi.com/caselaws?id=84734 Declared as lead waste and scrap under Tariff Heading 7802.00, the inputs were found on chemical examination to consist mainly of lead oxide and to be battery waste rather than metal waste and scrap. On that factual basis, the deemed Modvat credit was wrongly availed because the material did not answer the tariff description claimed. The misdescription was held deliberate, so the allegation of suppression succeeded and the demand was sustained; the limitation objection therefore failed. en-us Thu, 24 Aug 1995 00:00:00 +0530 Mon, 25 Jul 2011 12:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84734 Declared as lead waste and scrap under Tariff Heading 7802.00, the inputs were found on chemical examination to consist mainly of lead oxide and to be battery waste rather than metal waste and scrap. On that factual basis, the deemed Modvat credit was wrongly availed because the material did not answer the tariff description claimed. The misdescription was held deliberate, so the allegation of suppression succeeded and the demand was sustained; the limitation objection therefore failed. Case-Laws Central Excise Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84734