https://www.taxtmi.com/caselaws?id=85229 Modvat credit could not be denied merely because the Rule 57G declaration did not describe the inputs in exact terms when the declaration and gate pass substantially identified them and their use in manufacture was undisputed. The department also did not dispute that the inputs were duty-paid. On those facts, the incorrect or incomplete description was treated as a minor technical lapse, and the defect was held curable. The contrary authorities cited were distinguished on facts, and the omission was held not to disentitle the assessee to Modvat credit. en-us Thu, 04 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85229 Modvat credit could not be denied merely because the Rule 57G declaration did not describe the inputs in exact terms when the declaration and gate pass substantially identified them and their use in manufacture was undisputed. The department also did not dispute that the inputs were duty-paid. On those facts, the incorrect or incomplete description was treated as a minor technical lapse, and the defect was held curable. The contrary authorities cited were distinguished on facts, and the omission was held not to disentitle the assessee to Modvat credit. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85229