https://www.taxtmi.com/caselaws?id=113240 Modvat credit on adhesive tapes could not be denied merely because the supplier's invoices reflected a different chapter heading from the Modvat declaration. The declaration used the general description "adhesive tapes", which was treated as sufficient to cover adhesive tapes of whatever tariff classification, and the mismatch was only a matter of classification. The position was reinforced by Notification No. 7/99-C.E. (N.T.) dated 09-02-1999, under which even absence of declaration was not meant to defeat credit. On that basis, the discrepancy was not treated as a bar to availment of credit and the challenge to credit failed. en-us Fri, 05 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 14:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113240 Modvat credit on adhesive tapes could not be denied merely because the supplier's invoices reflected a different chapter heading from the Modvat declaration. The declaration used the general description "adhesive tapes", which was treated as sufficient to cover adhesive tapes of whatever tariff classification, and the mismatch was only a matter of classification. The position was reinforced by Notification No. 7/99-C.E. (N.T.) dated 09-02-1999, under which even absence of declaration was not meant to defeat credit. On that basis, the discrepancy was not treated as a bar to availment of credit and the challenge to credit failed. Case-Laws Central Excise Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113240