https://www.taxtmi.com/caselaws?id=85874 Modvat credit could not be denied merely because CPU cards were not separately named in the declaration where the declaration already covered the final product and its components and raw materials. The omission to list the cards specifically was treated as a technical defect, not a substantive failure of declaration. On that basis, the CPU cards were regarded as falling within the scope of the declared items, and the denial of Modvat benefit was held unjustified. en-us Fri, 12 Apr 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85874 Modvat credit could not be denied merely because CPU cards were not separately named in the declaration where the declaration already covered the final product and its components and raw materials. The omission to list the cards specifically was treated as a technical defect, not a substantive failure of declaration. On that basis, the CPU cards were regarded as falling within the scope of the declared items, and the denial of Modvat benefit was held unjustified. Case-Laws Central Excise Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85874