https://www.taxtmi.com/caselaws?id=85415 Modvat credit was unavailable where DC Electric Motor was not separately declared and the gate pass description did not cover it. Credit was allowed for connecting rod because it fell within the broad declared description of forging and bar stock. A gate-pass defect in the Mandral claim was treated as technical and remand was ordered for rectification rather than outright denial. Credit on Electric Motor was also allowed where the consignee-name error was clerical and supported by the supplier's corrective certificate. The governing principle was that credit should not be denied for mere technical errors when the input is covered by the declaration, but it remains inadmissible where the specific input was never declared. en-us Mon, 18 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85415 Modvat credit was unavailable where DC Electric Motor was not separately declared and the gate pass description did not cover it. Credit was allowed for connecting rod because it fell within the broad declared description of forging and bar stock. A gate-pass defect in the Mandral claim was treated as technical and remand was ordered for rectification rather than outright denial. Credit on Electric Motor was also allowed where the consignee-name error was clerical and supported by the supplier's corrective certificate. The governing principle was that credit should not be denied for mere technical errors when the input is covered by the declaration, but it remains inadmissible where the specific input was never declared. Case-Laws Central Excise Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85415