https://www.taxtmi.com/caselaws?id=90275 Modvat credit cannot be denied merely because the tariff heading in the declaration differs from the classification in the Bill of Entry or customs papers, where the inputs were otherwise duly declared by description and classification. A variation in heading, by itself, is not enough to defeat credit when the goods are covered by prior declaration and the substantive factual basis for credit is established. The cited Revenue authorities were treated as inapplicable on those facts, and the stated principle is that technical classification mismatch does not override proper declaration of inputs. en-us Thu, 04 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90275 Modvat credit cannot be denied merely because the tariff heading in the declaration differs from the classification in the Bill of Entry or customs papers, where the inputs were otherwise duly declared by description and classification. A variation in heading, by itself, is not enough to defeat credit when the goods are covered by prior declaration and the substantive factual basis for credit is established. The cited Revenue authorities were treated as inapplicable on those facts, and the stated principle is that technical classification mismatch does not override proper declaration of inputs. Case-Laws Central Excise Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90275