https://www.taxtmi.com/caselaws?id=100805 Caustic soda lye was treated as covered by the declared input description "caustic soda" for Modvat credit under Rule 57G because the tariff entry for sodium hydroxide (caustic soda) was read as encompassing both anhydrous sodium hydroxide and its aqueous solution. The chemical identity relied upon showed caustic soda and caustic soda lye to be the same substance in different forms, so credit could not be denied on a mere difference in nomenclature. The denial of Modvat credit was therefore set aside, and the assessee was entitled to the benefit. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100805 Caustic soda lye was treated as covered by the declared input description "caustic soda" for Modvat credit under Rule 57G because the tariff entry for sodium hydroxide (caustic soda) was read as encompassing both anhydrous sodium hydroxide and its aqueous solution. The chemical identity relied upon showed caustic soda and caustic soda lye to be the same substance in different forms, so credit could not be denied on a mere difference in nomenclature. The denial of Modvat credit was therefore set aside, and the assessee was entitled to the benefit. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100805