https://www.taxtmi.com/caselaws?id=89458 A broad description in Modvat declarations is sufficient where the goods remain identifiable and fall under the same tariff sub-heading. The Tribunal held that rejected final products returned to the assessee could be treated as inputs for Modvat credit despite variation between the declared description and the returned goods, because the difference between "resin" and "plastics" was not material. The objection based on mismatch in description was rejected, and denial of credit was set aside. en-us Tue, 17 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89458 A broad description in Modvat declarations is sufficient where the goods remain identifiable and fall under the same tariff sub-heading. The Tribunal held that rejected final products returned to the assessee could be treated as inputs for Modvat credit despite variation between the declared description and the returned goods, because the difference between "resin" and "plastics" was not material. The objection based on mismatch in description was rejected, and denial of credit was set aside. Case-Laws Central Excise Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89458