https://www.taxtmi.com/caselaws?id=99396 Minor discrepancies in the nomenclature of inputs between invoices and the Rule 57G declaration do not justify denial of Modvat credit where the goods are otherwise the same by description and classification. The variation was only in wording, with no doubt about the substantive identity of the inputs, so credit could not be denied and penalty was not sustainable. The assessee was entitled to Modvat credit with consequential relief. en-us Tue, 19 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99396 Minor discrepancies in the nomenclature of inputs between invoices and the Rule 57G declaration do not justify denial of Modvat credit where the goods are otherwise the same by description and classification. The variation was only in wording, with no doubt about the substantive identity of the inputs, so credit could not be denied and penalty was not sustainable. The assessee was entitled to Modvat credit with consequential relief. Case-Laws Central Excise Tue, 19 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99396