https://www.taxtmi.com/caselaws?id=97699 Capital goods credit cannot be denied merely because the supplier's invoice describes the same product by a different nomenclature, where the assessee has filed a declaration for the relevant product. The governing principle is that different persons may label the same goods differently, and the declaration requirement remains satisfied if the goods received are not substantively different from those declared. On that basis, the credit claim was treated as allowable. en-us Mon, 04 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97699 Capital goods credit cannot be denied merely because the supplier's invoice describes the same product by a different nomenclature, where the assessee has filed a declaration for the relevant product. The governing principle is that different persons may label the same goods differently, and the declaration requirement remains satisfied if the goods received are not substantively different from those declared. On that basis, the credit claim was treated as allowable. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97699