https://www.taxtmi.com/caselaws?id=86735 A Modvat declaration that broadly describes inputs by generic name and tariff chapter can be legally sufficient to cover a specific brand-name input of the same character. Because the declaration referred to Spin Finish Oil by various trade names and Chapter 34, and the department did not dispute the basic character of the input on which credit was taken, the sufficiency of the declaration was treated as a question of law rather than a pure question of fact. The legal issue was therefore considered fit for reference, and reference to the High Court was directed. en-us Thu, 30 Jan 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86735 A Modvat declaration that broadly describes inputs by generic name and tariff chapter can be legally sufficient to cover a specific brand-name input of the same character. Because the declaration referred to Spin Finish Oil by various trade names and Chapter 34, and the department did not dispute the basic character of the input on which credit was taken, the sufficiency of the declaration was treated as a question of law rather than a pure question of fact. The legal issue was therefore considered fit for reference, and reference to the High Court was directed. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86735