https://www.taxtmi.com/caselaws?id=48298 MODVAT credit could not be denied merely because the inputs were not described in the MODVAT declaration where the excise authorities had already accepted the same goods as waste and scrap of plastics in the hands of the consignor. The High Court applied the principle of consistent classification and held that the department could not take one stand on the nature of the goods for the consignor and another for the consignee-assessee. On that basis, the credit was upheld and the Revenue's objection failed. en-us Mon, 11 Aug 2008 00:00:00 +0530 Tue, 03 Aug 2010 16:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48298 MODVAT credit could not be denied merely because the inputs were not described in the MODVAT declaration where the excise authorities had already accepted the same goods as waste and scrap of plastics in the hands of the consignor. The High Court applied the principle of consistent classification and held that the department could not take one stand on the nature of the goods for the consignor and another for the consignee-assessee. On that basis, the credit was upheld and the Revenue's objection failed. Case-Laws Central Excise Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48298