https://www.taxtmi.com/caselaws?id=94665 Modvat credit could not be denied merely because the declaration described M.S. hoops under a different sub-heading, where the input strips and declared goods fell under the same tariff heading. Receipt of the strips in the factory, entry in stores records, and use in manufacture of the final product established eligibility, and the sub-heading discrepancy was treated as immaterial. Credit was therefore available on the strips because a correct tariff heading and actual receipt and use of the goods were sufficient to support the claim. en-us Tue, 14 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94665 Modvat credit could not be denied merely because the declaration described M.S. hoops under a different sub-heading, where the input strips and declared goods fell under the same tariff heading. Receipt of the strips in the factory, entry in stores records, and use in manufacture of the final product established eligibility, and the sub-heading discrepancy was treated as immaterial. Credit was therefore available on the strips because a correct tariff heading and actual receipt and use of the goods were sufficient to support the claim. Case-Laws Central Excise Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94665