https://www.taxtmi.com/caselaws?id=86057 Modvat credit was allowed where an input declared under Rule 57G in generic chemical terms was supplied under a trade name, because reliable evidence showed the trade name and the declared input were the same substance. The tribunal held that credit could not be denied merely on nomenclature when the identity of the goods was sufficiently established. As credit on the disputed input was admissible, the related penalty also could not stand and was deleted. The unchallenged disallowance relating to plastic powder remained undisturbed. en-us Tue, 19 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86057 Modvat credit was allowed where an input declared under Rule 57G in generic chemical terms was supplied under a trade name, because reliable evidence showed the trade name and the declared input were the same substance. The tribunal held that credit could not be denied merely on nomenclature when the identity of the goods was sufficiently established. As credit on the disputed input was admissible, the related penalty also could not stand and was deleted. The unchallenged disallowance relating to plastic powder remained undisturbed. Case-Laws Central Excise Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86057