https://www.taxtmi.com/caselaws?id=92530 Modvat credit could not be denied merely because the chapter heading in the supplier's gate passes differed from the heading declared by the assessee, where the input was identified as the same hydraulic powerpack and its use in the finished product was accepted. The department had accepted the declaration filed for credit and raised no objection until the show cause notice. In these circumstances, the difference in tariff classification alone, without a proper examination of the material and the classification issue, was held insufficient to refuse credit, and the assessee was entitled to succeed. en-us Wed, 06 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92530 Modvat credit could not be denied merely because the chapter heading in the supplier's gate passes differed from the heading declared by the assessee, where the input was identified as the same hydraulic powerpack and its use in the finished product was accepted. The department had accepted the declaration filed for credit and raised no objection until the show cause notice. In these circumstances, the difference in tariff classification alone, without a proper examination of the material and the classification issue, was held insufficient to refuse credit, and the assessee was entitled to succeed. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92530