https://www.taxtmi.com/caselaws?id=84955 Modvat credit cannot be denied merely because the chapter sub-heading stated in the Rule 57G declaration differs from the supplier's classification when the input is otherwise identifiable and eligible under Rule 57A. The declaration gave the correct and complete description of the goods, and the dispute concerned only the sub-heading, not the nature of the input or its eligibility under the scheme. Since the substantive conditions for Modvat credit were satisfied, the classification mismatch did not defeat the claim, and the credit was held admissible. en-us Fri, 01 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84955 Modvat credit cannot be denied merely because the chapter sub-heading stated in the Rule 57G declaration differs from the supplier's classification when the input is otherwise identifiable and eligible under Rule 57A. The declaration gave the correct and complete description of the goods, and the dispute concerned only the sub-heading, not the nature of the input or its eligibility under the scheme. Since the substantive conditions for Modvat credit were satisfied, the classification mismatch did not defeat the claim, and the credit was held admissible. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84955