https://www.taxtmi.com/caselaws?id=85798 Modvat credit was held admissible on welding electrodes, silicon carbide grains, valve actuator and fibre jointing sheet because the inputs were used in or in relation to manufacture, and an input need not physically form part of the final product. A procedural omission in the declaration was not treated as fatal where the description otherwise matched the duty-paid input received. Deemed credit was allowed on A.S. rounds because the challan supplied sufficient duty-payment particulars, while the copper and copper scrap claim was remitted for fresh examination on whether the goods were duty paid. The overall effect was relief to the assessee on the substantive credit issues, with one matter sent back for reconsideration. en-us Fri, 13 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85798 Modvat credit was held admissible on welding electrodes, silicon carbide grains, valve actuator and fibre jointing sheet because the inputs were used in or in relation to manufacture, and an input need not physically form part of the final product. A procedural omission in the declaration was not treated as fatal where the description otherwise matched the duty-paid input received. Deemed credit was allowed on A.S. rounds because the challan supplied sufficient duty-payment particulars, while the copper and copper scrap claim was remitted for fresh examination on whether the goods were duty paid. The overall effect was relief to the assessee on the substantive credit issues, with one matter sent back for reconsideration. Case-Laws Central Excise Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85798