https://www.taxtmi.com/caselaws?id=83280 Modvat credit could not be denied merely because the declaration omitted the words "steel rounds" where the inputs were otherwise identified under Heading 7214.90 and were not shown to be ineligible; the omission was treated as a technical defect, and credit was upheld on that issue. Where credit was claimed on consignments said to be covered by gate passes or by later certificates proving duty-paid character, the factual position had to be verified by the adjudicating authority; the matter was remanded for fresh decision, with credit to be allowed if the supporting documents established eligibility. en-us Wed, 08 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83280 Modvat credit could not be denied merely because the declaration omitted the words "steel rounds" where the inputs were otherwise identified under Heading 7214.90 and were not shown to be ineligible; the omission was treated as a technical defect, and credit was upheld on that issue. Where credit was claimed on consignments said to be covered by gate passes or by later certificates proving duty-paid character, the factual position had to be verified by the adjudicating authority; the matter was remanded for fresh decision, with credit to be allowed if the supporting documents established eligibility. Case-Laws Central Excise Wed, 08 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83280