https://www.taxtmi.com/caselaws?id=84992 Modvat credit should not be denied merely because the Rule 57G declaration misdescribed the input as re-rollable scrap instead of ribbed bars, where the correct tariff heading was stated, the goods were duty paid, and the inputs were otherwise eligible under the Modvat scheme. A description error of this kind is treated as a curable technical irregularity, not a defect going to the root of entitlement, particularly when the goods were used in manufacture and the classification was otherwise correctly disclosed. The denial of credit on this basis was therefore unsustainable. en-us Tue, 02 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 10:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84992 Modvat credit should not be denied merely because the Rule 57G declaration misdescribed the input as re-rollable scrap instead of ribbed bars, where the correct tariff heading was stated, the goods were duty paid, and the inputs were otherwise eligible under the Modvat scheme. A description error of this kind is treated as a curable technical irregularity, not a defect going to the root of entitlement, particularly when the goods were used in manufacture and the classification was otherwise correctly disclosed. The denial of credit on this basis was therefore unsustainable. Case-Laws Central Excise Tue, 02 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84992