https://www.taxtmi.com/caselaws?id=91120 Modvat credit on declared inputs used in the manufacture of declared final products could not be denied merely because the tariff heading in the Rule 57G declaration differed from the tariff heading shown in the duty-paying documents. The Tribunal treated the mismatch as a technical discrepancy and accepted that the inputs and final product were duly declared, with actual use in manufacture not disputed. On that basis, the credit was held admissible and the appeals succeeded, with duty credit directed to be granted. en-us Fri, 09 Jan 1998 00:00:00 +0530 Thu, 13 Oct 2011 18:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91120 Modvat credit on declared inputs used in the manufacture of declared final products could not be denied merely because the tariff heading in the Rule 57G declaration differed from the tariff heading shown in the duty-paying documents. The Tribunal treated the mismatch as a technical discrepancy and accepted that the inputs and final product were duly declared, with actual use in manufacture not disputed. On that basis, the credit was held admissible and the appeals succeeded, with duty credit directed to be granted. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91120