https://www.taxtmi.com/caselaws?id=46071 Modvat credit was discussed in the context of a declaration that did not specifically name the final product, but the manufactured goods were functionally connected and the variation was only minor. The analysis states that polythene bags required polythene sheets, making sheet manufacture incidental and essential to the final product, so the initial registration was not inconsistent. It also notes that the inputs satisfied the relevant rules and that the Board's circular advised against denying credit for minor descriptive variations where the input description and chapter number were correct. Clearance in the presence of departmental staff without objection was treated as supporting the admissibility of credit. en-us Fri, 19 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46071 Modvat credit was discussed in the context of a declaration that did not specifically name the final product, but the manufactured goods were functionally connected and the variation was only minor. The analysis states that polythene bags required polythene sheets, making sheet manufacture incidental and essential to the final product, so the initial registration was not inconsistent. It also notes that the inputs satisfied the relevant rules and that the Board's circular advised against denying credit for minor descriptive variations where the input description and chapter number were correct. Clearance in the presence of departmental staff without objection was treated as supporting the admissibility of credit. Case-Laws Central Excise Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46071