https://www.taxtmi.com/caselaws?id=86328 Modvat credit cannot be denied merely because the declared description or Chapter 72 sub-heading of hot rolled steel strips differs from the inputs actually received, where the goods are duty-paid and otherwise identifiable. A minor variation in width causing a difference in description or classification was treated as insufficient to defeat credit when the duty-paid character of the inputs was not in dispute. On that basis, the credit was held admissible to the assessee. en-us Wed, 08 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86328 Modvat credit cannot be denied merely because the declared description or Chapter 72 sub-heading of hot rolled steel strips differs from the inputs actually received, where the goods are duty-paid and otherwise identifiable. A minor variation in width causing a difference in description or classification was treated as insufficient to defeat credit when the duty-paid character of the inputs was not in dispute. On that basis, the credit was held admissible to the assessee. Case-Laws Central Excise Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86328