https://www.taxtmi.com/caselaws?id=94383 Modvat credit could not be denied merely because the invoice described the input as "Fourdrinier Wire Cloth Open Ended" while the declaration used the term "Phosphor Bronze Wire Cloth". On comparison of the invoice, the supplier's classification list, and the manufacturer's certificate, the two descriptions were found to refer to the same input, so the alleged mismatch in nomenclature was not established. The denial of credit on that ground was therefore not sustainable, and the assessee was held entitled to relief. en-us Wed, 02 Dec 1998 00:00:00 +0530 Tue, 22 Nov 2011 11:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94383 Modvat credit could not be denied merely because the invoice described the input as "Fourdrinier Wire Cloth Open Ended" while the declaration used the term "Phosphor Bronze Wire Cloth". On comparison of the invoice, the supplier's classification list, and the manufacturer's certificate, the two descriptions were found to refer to the same input, so the alleged mismatch in nomenclature was not established. The denial of credit on that ground was therefore not sustainable, and the assessee was held entitled to relief. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94383