https://www.taxtmi.com/caselaws?id=89108 Modvat credit cannot be denied solely because the tariff heading in the declaration differed from the invoice where the input goods were identifiable and the only discrepancy was in classification after a chapter structure change. The identity of the goods was not in dispute, and the failure to update the declaration to match the revised sub-heading did not justify refusing credit on that ground alone. The denial of credit was therefore unsustainable, and the appeal was allowed. en-us Thu, 09 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 14:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89108 Modvat credit cannot be denied solely because the tariff heading in the declaration differed from the invoice where the input goods were identifiable and the only discrepancy was in classification after a chapter structure change. The identity of the goods was not in dispute, and the failure to update the declaration to match the revised sub-heading did not justify refusing credit on that ground alone. The denial of credit was therefore unsustainable, and the appeal was allowed. Case-Laws Central Excise Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89108