https://www.taxtmi.com/caselaws?id=104750 A minor variation between the description of inputs in a Rule 57G declaration and the invoices does not, by itself, defeat credit where the goods are otherwise identifiable and the discrepancy is only in nomenclature or tariff classification. The document states that the inputs shown in both records were substantially the same, and that classification difficulties for iron and steel castings during the relevant period made the variation immaterial. The stated principle is that interchangeable terms or slight tariff differences should not be used to deny a substantive statutory entitlement when the identity of the goods remains consistent. en-us Thu, 14 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104750 A minor variation between the description of inputs in a Rule 57G declaration and the invoices does not, by itself, defeat credit where the goods are otherwise identifiable and the discrepancy is only in nomenclature or tariff classification. The document states that the inputs shown in both records were substantially the same, and that classification difficulties for iron and steel castings during the relevant period made the variation immaterial. The stated principle is that interchangeable terms or slight tariff differences should not be used to deny a substantive statutory entitlement when the identity of the goods remains consistent. Case-Laws Central Excise Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104750