https://www.taxtmi.com/caselaws?id=89140 Modvat credit could not be denied merely because the declaration described the goods as boiler tubes while the invoice described them as ERWFC Ansteel Tubes, since the goods were used in the factory and fell within the eligible category under the amended Rule 57Q. The broader language of the rule covered tubes, pipes and fittings used in the factory, and the supplier's certification supported their intended use in boilers. The variation in description did not change the essential character or substantive eligibility of the goods, so denial of credit was unsustainable and credit was admissible. en-us Mon, 03 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 16:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89140 Modvat credit could not be denied merely because the declaration described the goods as boiler tubes while the invoice described them as ERWFC Ansteel Tubes, since the goods were used in the factory and fell within the eligible category under the amended Rule 57Q. The broader language of the rule covered tubes, pipes and fittings used in the factory, and the supplier's certification supported their intended use in boilers. The variation in description did not change the essential character or substantive eligibility of the goods, so denial of credit was unsustainable and credit was admissible. Case-Laws Central Excise Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89140