https://www.taxtmi.com/caselaws?id=95451 A minor variation in the sub-heading stated in the Modvat declaration did not justify denial of credit where the final products were correctly described as polythene and classified under Chapter 39.23. With no dispute over the description of inputs and the declaration otherwise matching the relevant chapter classification, the Tribunal treated the variation as insufficient to defeat the claim. On that basis, it found a strong prima facie case for interim protection and granted complete waiver of pre-deposit of duty and penalty, with recovery stayed pending appeal. en-us Mon, 29 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 15:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95451 A minor variation in the sub-heading stated in the Modvat declaration did not justify denial of credit where the final products were correctly described as polythene and classified under Chapter 39.23. With no dispute over the description of inputs and the declaration otherwise matching the relevant chapter classification, the Tribunal treated the variation as insufficient to defeat the claim. On that basis, it found a strong prima facie case for interim protection and granted complete waiver of pre-deposit of duty and penalty, with recovery stayed pending appeal. Case-Laws Central Excise Mon, 29 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95451