https://www.taxtmi.com/caselaws?id=85755 Modvat credit on aluminium foil sheets was not to be denied merely because the declaration under Rule 57G did not describe the input with exact specificity, where the declaration substantially covered aluminium foil board packets and the goods were used as packing tucks for the final product. The duty-paid character of the input and its use in relation to the final product were undisputed, so the omission was treated as a technical defect rather than a substantive bar. On that basis, denial of credit on the ground of non-specific declaration was unsustainable, and the assessee's credit claim was allowed. en-us Mon, 02 Sep 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85755 Modvat credit on aluminium foil sheets was not to be denied merely because the declaration under Rule 57G did not describe the input with exact specificity, where the declaration substantially covered aluminium foil board packets and the goods were used as packing tucks for the final product. The duty-paid character of the input and its use in relation to the final product were undisputed, so the omission was treated as a technical defect rather than a substantive bar. On that basis, denial of credit on the ground of non-specific declaration was unsustainable, and the assessee's credit claim was allowed. Case-Laws Central Excise Mon, 02 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85755