https://www.taxtmi.com/caselaws?id=93302 Modvat credit could not be denied merely because the tariff classification in the Rule 57G declaration differed from the classification shown in gate passes, where the inputs themselves were duly declared. The discrepancy was confined to classification and there was no dispute about the description or identity of the goods. A mismatch in heading, without non-declaration of inputs, was therefore insufficient to refuse credit, and the order allowing Modvat credit was left undisturbed. en-us Wed, 22 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93302 Modvat credit could not be denied merely because the tariff classification in the Rule 57G declaration differed from the classification shown in gate passes, where the inputs themselves were duly declared. The discrepancy was confined to classification and there was no dispute about the description or identity of the goods. A mismatch in heading, without non-declaration of inputs, was therefore insufficient to refuse credit, and the order allowing Modvat credit was left undisturbed. Case-Laws Central Excise Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93302