https://www.taxtmi.com/caselaws?id=85065 A mistaken description of an input against the wrong final product in a Rule 57G declaration does not, by itself, defeat Modvat credit where the input was otherwise disclosed and substantive eligibility was not in dispute. Phosphoric acid had been declared as an input, and it was found to be used in the manufacture of nylon filament yarn; the wrong placement against polyester filament yarn was treated as a clerical error and procedural lapse. Applying the principle of substantial compliance, the procedural defect was held not to affect entitlement to credit otherwise available. en-us Fri, 23 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85065 A mistaken description of an input against the wrong final product in a Rule 57G declaration does not, by itself, defeat Modvat credit where the input was otherwise disclosed and substantive eligibility was not in dispute. Phosphoric acid had been declared as an input, and it was found to be used in the manufacture of nylon filament yarn; the wrong placement against polyester filament yarn was treated as a clerical error and procedural lapse. Applying the principle of substantial compliance, the procedural defect was held not to affect entitlement to credit otherwise available. Case-Laws Central Excise Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85065