https://www.taxtmi.com/caselaws?id=84931 The judge set aside the Collector (Appeals) order and accepted the appeal, allowing the Modvat benefit to the appellants. The judge emphasized the importance of specificity in declarations but stated that minor procedural errors should not result in the denial of substantial benefits. Both parties confirmed that the Modvat credit was admissible, and the prescribed procedure was followed. The appellants provided detailed information about the items in question, demonstrating that they had indeed filed comprehensive declarations. en-us Wed, 24 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84931 The judge set aside the Collector (Appeals) order and accepted the appeal, allowing the Modvat benefit to the appellants. The judge emphasized the importance of specificity in declarations but stated that minor procedural errors should not result in the denial of substantial benefits. Both parties confirmed that the Modvat credit was admissible, and the prescribed procedure was followed. The appellants provided detailed information about the items in question, demonstrating that they had indeed filed comprehensive declarations. Case-Laws Central Excise Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84931