Clerical error in product declaration did not defeat Modvat credit where substantive eligibility was otherwise established.

A clerical misdescription of the final or intermediate product in the declaration did not justify denial of Modvat credit where the declaration otherwise covered the relevant product. The incorrect description was treated as a purely clerical error that did not affect the assessee's substantive entitlement to credit. On that basis, disallowance of Modvat credit was held unsustainable and the departmental appeal was rejected.

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Issues: Whether a clerical mistake in the declaration of the final or intermediate product could justify denial of Modvat credit.

Analysis: The declaration reflected the relevant product, and the incorrect description of it as an intermediate product was treated as a clerical error. The mistake did not affect the substantive entitlement to Modvat credit.

Conclusion: The clerical mistake was not a valid ground to disallow Modvat credit, and the departmental appeal was rejected.

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