https://www.taxtmi.com/caselaws?id=90290 Modvat credit cannot be denied merely because the duty-paying document carries a minor mismatch in description or six-digit sub-heading classification, where the broad description is covered by the declaration and receipt and use of the inputs are otherwise established. Here, CRGO electrical steel sheets, coils, strips, waste and scrap were declared, and defective CRGO sheets and scrap were received under a different sub-heading, but the Tribunal treated the variation as immaterial because the goods fell within the declared scope and their utilisation was undisputed. The denial of credit was therefore held unsustainable, and credit with consequential relief was allowed. en-us Wed, 11 Feb 1998 00:00:00 +0530 Tue, 04 Oct 2011 18:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90290 Modvat credit cannot be denied merely because the duty-paying document carries a minor mismatch in description or six-digit sub-heading classification, where the broad description is covered by the declaration and receipt and use of the inputs are otherwise established. Here, CRGO electrical steel sheets, coils, strips, waste and scrap were declared, and defective CRGO sheets and scrap were received under a different sub-heading, but the Tribunal treated the variation as immaterial because the goods fell within the declared scope and their utilisation was undisputed. The denial of credit was therefore held unsustainable, and credit with consequential relief was allowed. Case-Laws Central Excise Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90290