https://www.taxtmi.com/caselaws?id=87246 Modvat credit could not be denied merely because the input was described in words different from those preferred by the department, where the declaration had been filed, the final product and packing material were disclosed, and the input was otherwise identifiable. The packing material used for Pan Masala packaging was treated in substance as a pouch, and a minor variation in terminology did not defeat credit when no objection had been raised for years. The operative principle is that a pragmatic, common-sense reading of declarations prevails over an overly technical description, and minor defects in wording do not by themselves disentitle Modvat credit. en-us Wed, 20 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87246 Modvat credit could not be denied merely because the input was described in words different from those preferred by the department, where the declaration had been filed, the final product and packing material were disclosed, and the input was otherwise identifiable. The packing material used for Pan Masala packaging was treated in substance as a pouch, and a minor variation in terminology did not defeat credit when no objection had been raised for years. The operative principle is that a pragmatic, common-sense reading of declarations prevails over an overly technical description, and minor defects in wording do not by themselves disentitle Modvat credit. Case-Laws Central Excise Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87246