https://www.taxtmi.com/caselaws?id=113408 Under the Modvat rules, credit on inputs and capital goods could not be denied merely because the invoice description did not exactly match the declaration, where the goods were actually received in the factory and used for the intended purpose. A later detailed declaration identifying the items specifically also supported the entitlement. The mismatch in nomenclature alone was insufficient to defeat a substantive credit claim, and the Modvat credit was allowable to the assessee. en-us Fri, 19 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 12:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113408 Under the Modvat rules, credit on inputs and capital goods could not be denied merely because the invoice description did not exactly match the declaration, where the goods were actually received in the factory and used for the intended purpose. A later detailed declaration identifying the items specifically also supported the entitlement. The mismatch in nomenclature alone was insufficient to defeat a substantive credit claim, and the Modvat credit was allowable to the assessee. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113408