https://www.taxtmi.com/caselaws?id=85410 Modvat credit could not be denied where the declaration stated the correct tariff heading for copper wire but misdescribed the input as refined copper bars. The discrepancy was only in the description, not in the substantive declaration requirement, because tariff heading 74.08 clearly covered copper wire and the authorities had accepted the declaration without objection when filed. The mismatch was treated as a factual mistake that did not defeat entitlement. Credit was therefore allowed with consequential relief. en-us Mon, 19 Feb 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85410 Modvat credit could not be denied where the declaration stated the correct tariff heading for copper wire but misdescribed the input as refined copper bars. The discrepancy was only in the description, not in the substantive declaration requirement, because tariff heading 74.08 clearly covered copper wire and the authorities had accepted the declaration without objection when filed. The mismatch was treated as a factual mistake that did not defeat entitlement. Credit was therefore allowed with consequential relief. Case-Laws Central Excise Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85410