https://www.taxtmi.com/caselaws?id=78422 Modvat credit on disputed inputs and grinding wheels was upheld where duty payment and receipt of goods were not in dispute. The Tribunal treated Certificate A and invoice coverage as sufficient for credit on items at Sl. Nos. 167 and 243. For the remaining items, it held that absence of duty particulars, imperfect declarations, and classification mistakes were curable procedural lapses and did not justify denial of credit, particularly where the goods were used in the factory. Relying on precedent and the Board's circular, the Tribunal also accepted credit on grinding wheels used for the relevant purpose and set aside the disallowance. en-us Wed, 17 Feb 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78422 Modvat credit on disputed inputs and grinding wheels was upheld where duty payment and receipt of goods were not in dispute. The Tribunal treated Certificate A and invoice coverage as sufficient for credit on items at Sl. Nos. 167 and 243. For the remaining items, it held that absence of duty particulars, imperfect declarations, and classification mistakes were curable procedural lapses and did not justify denial of credit, particularly where the goods were used in the factory. Relying on precedent and the Board's circular, the Tribunal also accepted credit on grinding wheels used for the relevant purpose and set aside the disallowance. Case-Laws Central Excise Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78422