https://www.taxtmi.com/caselaws?id=87357 Modvat credit could not be denied merely because the input was described in the declaration as "tin plate" while the department treated the goods as lacquered tin plate and differently classifiable. The Tribunal held that the declaration was sufficient to identify the input and put the department on notice of the goods received, and that a tariff classification dispute did not by itself justify denial of credit where the declared description covered the material actually received. Credit was therefore allowed and the assessee succeeded. en-us Tue, 03 Jun 1997 00:00:00 +0530 Mon, 05 Sep 2011 14:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87357 Modvat credit could not be denied merely because the input was described in the declaration as "tin plate" while the department treated the goods as lacquered tin plate and differently classifiable. The Tribunal held that the declaration was sufficient to identify the input and put the department on notice of the goods received, and that a tariff classification dispute did not by itself justify denial of credit where the declared description covered the material actually received. Credit was therefore allowed and the assessee succeeded. Case-Laws Central Excise Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87357