https://www.taxtmi.com/caselaws?id=85211 Modvat credit was allowed where the gate pass goods were described as prepared rubber accelerators and antioxidising preparations, matching the declaration filed under Rule 57G. The description in the gate pass corresponded with the declared goods, and their classification as Heading 3812.00 materials did not matter because the absence of a reference to Heading 3829.00 in the gate pass did not take them outside the declared description. On that basis, the goods were treated as covered by the declaration for credit purposes, and credit was admissible on the gate pass. en-us Mon, 18 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85211 Modvat credit was allowed where the gate pass goods were described as prepared rubber accelerators and antioxidising preparations, matching the declaration filed under Rule 57G. The description in the gate pass corresponded with the declared goods, and their classification as Heading 3812.00 materials did not matter because the absence of a reference to Heading 3829.00 in the gate pass did not take them outside the declared description. On that basis, the goods were treated as covered by the declaration for credit purposes, and credit was admissible on the gate pass. Case-Laws Central Excise Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85211