https://www.taxtmi.com/caselaws?id=104862 The Tribunal overturned the decision to deny Modvat credit for Light Liquid Paraffin IP, described as White Mineral Oil, by the Asst. Commissioner and upheld by the Commissioner (Appeals). The Tribunal found that the product descriptions were equivalent and fell under the same classification, supported by a manufacturer's certificate. It noted the appellants' efforts to rectify the discrepancy promptly and deemed their initial clarification request as a valid declaration. Therefore, the Tribunal granted relief to the appellants, setting aside the previous order and allowing the appeal. en-us Thu, 16 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104862 The Tribunal overturned the decision to deny Modvat credit for Light Liquid Paraffin IP, described as White Mineral Oil, by the Asst. Commissioner and upheld by the Commissioner (Appeals). The Tribunal found that the product descriptions were equivalent and fell under the same classification, supported by a manufacturer's certificate. It noted the appellants' efforts to rectify the discrepancy promptly and deemed their initial clarification request as a valid declaration. Therefore, the Tribunal granted relief to the appellants, setting aside the previous order and allowing the appeal. Case-Laws Central Excise Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104862