https://www.taxtmi.com/caselaws?id=88154 Modvat credit could not be denied where the Revenue failed to show that D.M.S. was different from the item covered by the assessee's earlier declaration under Rule 57H and Rule 57G. The bill of entry description matched D.M.S. as 5 Sodium Sulfo Dimethyl Isophthalate, and no satisfactory basis was produced to treat it as a separate chemical. On that footing, the objection to the credit was not sustained and the Revenue's appeal was rejected. en-us Tue, 10 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 14:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88154 Modvat credit could not be denied where the Revenue failed to show that D.M.S. was different from the item covered by the assessee's earlier declaration under Rule 57H and Rule 57G. The bill of entry description matched D.M.S. as 5 Sodium Sulfo Dimethyl Isophthalate, and no satisfactory basis was produced to treat it as a separate chemical. On that footing, the objection to the credit was not sustained and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88154