https://www.taxtmi.com/caselaws?id=85079 A Modvat declaration describing "Hydraulic Copy Turning Attachment with or without Power Pack and accessories of all types and sizes" was held wide enough to cover "Hydraulic Tracer Model Hitrace". The description was read with the product's technical literature, trade understanding and a Chartered Engineer's certificate, showing that the item functioned as a hydraulic tracer for copy turning with allied functions within the declared scope. Because the classification under Chapter Heading 8466.00 was not disputed, credit could not be denied merely on the basis of differing trade nomenclature. The disallowance of Modvat credit was therefore unsustainable. en-us Fri, 01 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85079 A Modvat declaration describing "Hydraulic Copy Turning Attachment with or without Power Pack and accessories of all types and sizes" was held wide enough to cover "Hydraulic Tracer Model Hitrace". The description was read with the product's technical literature, trade understanding and a Chartered Engineer's certificate, showing that the item functioned as a hydraulic tracer for copy turning with allied functions within the declared scope. Because the classification under Chapter Heading 8466.00 was not disputed, credit could not be denied merely on the basis of differing trade nomenclature. The disallowance of Modvat credit was therefore unsustainable. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85079