https://www.taxtmi.com/caselaws?id=88753 Modvat credit could not be denied for a minor mismatch in the sub-heading description of inputs where the declaration correctly identified the chapter heading and the inputs were received and used in manufacture. The Tribunal treated the notification as requiring chapter-heading-wise disclosure and followed earlier rulings that a technical variation in description or classification does not defeat credit when the essential declaration requirement is met. As the department did not dispute receipt or use of the inputs, the assessee remained entitled to Modvat credit. en-us Tue, 03 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88753 Modvat credit could not be denied for a minor mismatch in the sub-heading description of inputs where the declaration correctly identified the chapter heading and the inputs were received and used in manufacture. The Tribunal treated the notification as requiring chapter-heading-wise disclosure and followed earlier rulings that a technical variation in description or classification does not defeat credit when the essential declaration requirement is met. As the department did not dispute receipt or use of the inputs, the assessee remained entitled to Modvat credit. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88753