https://www.taxtmi.com/caselaws?id=76809 Credit was treated as admissible on canvas canopy, castable refractory, ramming farmers and related invoice objections because the goods were received, duty-paid nature was established, and the invoice defects were only technical. Canvas canopy was regarded as part of the chassis and its value had already formed part of the assessable value; castable refractory and ramming farmers were accepted as furnace lining inputs used in manufacture. Broad invoice descriptions, omission of first-stage or second-stage dealer status, and absence of PLA/RG-23A particulars did not defeat credit where the substantive conditions were satisfied. Penalty under Rule 173Q was also held unsustainable because the dispute was interpretational and no intent to evade duty was established. en-us Wed, 14 Oct 2009 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76809 Credit was treated as admissible on canvas canopy, castable refractory, ramming farmers and related invoice objections because the goods were received, duty-paid nature was established, and the invoice defects were only technical. Canvas canopy was regarded as part of the chassis and its value had already formed part of the assessable value; castable refractory and ramming farmers were accepted as furnace lining inputs used in manufacture. Broad invoice descriptions, omission of first-stage or second-stage dealer status, and absence of PLA/RG-23A particulars did not defeat credit where the substantive conditions were satisfied. Penalty under Rule 173Q was also held unsustainable because the dispute was interpretational and no intent to evade duty was established. Case-Laws Central Excise Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76809