https://www.taxtmi.com/caselaws?id=87864 Modvat credit was treated as admissible where the declaration substantially covered synthetic and polyester tops and tows, even though the wording referred to fibres, because the classification remained the same and the description was sufficiently wide. Delay in declaring wool tops was condonable on the facts, as the receipts were limited, occasional, and there was no apparent incentive to suppress them. Credit could not be refused merely because invoices used brand names while declarations used generic descriptions, or because credit was entered in the wrong Modvat account; the real issue was whether the goods were covered by the declaration and supported by records, requiring factual verification. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87864 Modvat credit was treated as admissible where the declaration substantially covered synthetic and polyester tops and tows, even though the wording referred to fibres, because the classification remained the same and the description was sufficiently wide. Delay in declaring wool tops was condonable on the facts, as the receipts were limited, occasional, and there was no apparent incentive to suppress them. Credit could not be refused merely because invoices used brand names while declarations used generic descriptions, or because credit was entered in the wrong Modvat account; the real issue was whether the goods were covered by the declaration and supported by records, requiring factual verification. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87864