https://www.taxtmi.com/caselaws?id=51466 Modvat credit cannot be denied merely because the supplier's invoice carried an incorrect tariff heading when the goods were in fact received as empty cylinders, the description and assessable value matched those cylinders, and the inputs were covered by the Rule 57G declaration. An inadvertent misdescription in the invoice does not override the substantive position that duty-paid inputs were actually received in the factory. On that basis, entitlement to credit was upheld, the denial was held unjustified, and the impugned orders were set aside with consequential relief. en-us Thu, 01 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51466 Modvat credit cannot be denied merely because the supplier's invoice carried an incorrect tariff heading when the goods were in fact received as empty cylinders, the description and assessable value matched those cylinders, and the inputs were covered by the Rule 57G declaration. An inadvertent misdescription in the invoice does not override the substantive position that duty-paid inputs were actually received in the factory. On that basis, entitlement to credit was upheld, the denial was held unjustified, and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Thu, 01 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51466