https://www.taxtmi.com/caselaws?id=114291 Modvat credit on capital goods was denied where the Rule 57T declaration and invoices described the goods as plastic tubes, and the assessee later claimed they were actually plastic bobbins and cones. The tribunal treated plastic tubes and plastic bobbins and cones as distinct goods falling under different tariff headings, not merely different names for the same goods. As the goods were not properly declared in the prescribed manner, credit was not admissible on the basis of a later contrary claim. en-us Mon, 15 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114291 Modvat credit on capital goods was denied where the Rule 57T declaration and invoices described the goods as plastic tubes, and the assessee later claimed they were actually plastic bobbins and cones. The tribunal treated plastic tubes and plastic bobbins and cones as distinct goods falling under different tariff headings, not merely different names for the same goods. As the goods were not properly declared in the prescribed manner, credit was not admissible on the basis of a later contrary claim. Case-Laws Central Excise Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114291