https://www.taxtmi.com/caselaws?id=104809 Modvat credit cannot be denied solely because the declaration described cast iron inserts as MCI inserts while the supplied inputs were SGCI inserts. Both inserts were used in manufacturing sleepers and were classifiable under the same heading, so the description mismatch did not alter the identity of the declared input. Earlier Tribunal authority supported allowing credit where the underlying input had been duly declared. The denial of Modvat credit was therefore unsustainable. en-us Wed, 03 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 13:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104809 Modvat credit cannot be denied solely because the declaration described cast iron inserts as MCI inserts while the supplied inputs were SGCI inserts. Both inserts were used in manufacturing sleepers and were classifiable under the same heading, so the description mismatch did not alter the identity of the declared input. Earlier Tribunal authority supported allowing credit where the underlying input had been duly declared. The denial of Modvat credit was therefore unsustainable. Case-Laws Central Excise Wed, 03 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104809