https://www.taxtmi.com/caselaws?id=91065 Modvat credit could not be denied merely because the declared input, "Steel Round 'F'," differed in description from the received input, "Steel Step Forging 'F'," where both were said to be forged products used for making concest rolls. The lower authorities had not examined the factual plea that the two items were essentially similar, and that comparison was central to credit entitlement. The matter was therefore remanded for de novo determination of whether the two inputs were essentially the same product; if they were, Modvat credit was to be allowed, and if not, the credit claim would fail. en-us Thu, 27 Feb 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91065 Modvat credit could not be denied merely because the declared input, "Steel Round 'F'," differed in description from the received input, "Steel Step Forging 'F'," where both were said to be forged products used for making concest rolls. The lower authorities had not examined the factual plea that the two items were essentially similar, and that comparison was central to credit entitlement. The matter was therefore remanded for de novo determination of whether the two inputs were essentially the same product; if they were, Modvat credit was to be allowed, and if not, the credit claim would fail. Case-Laws Central Excise Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91065