https://www.taxtmi.com/caselaws?id=88929 Modvat credit could not be denied where the input was classified under the same tariff sub-heading in the declaration and in the bill of entry, and the Revenue did not dispute receipt of the goods or their use in manufacture. The description used for the input was treated as immaterial because the relevant classification was correctly declared and the factual conditions for credit were satisfied. On that basis, the declaration was held sufficient and the denial of Modvat credit was unsustainable. en-us Fri, 24 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88929 Modvat credit could not be denied where the input was classified under the same tariff sub-heading in the declaration and in the bill of entry, and the Revenue did not dispute receipt of the goods or their use in manufacture. The description used for the input was treated as immaterial because the relevant classification was correctly declared and the factual conditions for credit were satisfied. On that basis, the declaration was held sufficient and the denial of Modvat credit was unsustainable. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88929