https://www.taxtmi.com/caselaws?id=92612 Modvat credit was treated as admissible where the input was described as tops in the declaration, while the bill of entry referred to tow, because both were merely different forms of the same fibre and fell under the same Chapter sub-heading. Conversion of tow into tops by a job worker did not change the essential identity of the goods for Modvat purposes. The declaration was therefore regarded as substantial compliance with the Modvat requirements, and the variation in description was not treated as fatal to credit entitlement. en-us Thu, 04 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 18:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92612 Modvat credit was treated as admissible where the input was described as tops in the declaration, while the bill of entry referred to tow, because both were merely different forms of the same fibre and fell under the same Chapter sub-heading. Conversion of tow into tops by a job worker did not change the essential identity of the goods for Modvat purposes. The declaration was therefore regarded as substantial compliance with the Modvat requirements, and the variation in description was not treated as fatal to credit entitlement. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92612