https://www.taxtmi.com/caselaws?id=85944 Modvat credit under Rule 57G was examined where input declarations were filed but some descriptions were /incorrect and later corrected by revised declaration. The note states that the dispute concerned misdescription, not total absence of declaration, and that credit could not be reversed merely because inputs were not mentioned with precision when there was no finding that the inputs were not received, not duty paid, or not used in manufacture. On that factual basis, the Tribunal's view was treated as a factual determination rather than a pure question of law, so no reference to the High Court under Section 35G was required. en-us Mon, 07 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85944 Modvat credit under Rule 57G was examined where input declarations were filed but some descriptions were /incorrect and later corrected by revised declaration. The note states that the dispute concerned misdescription, not total absence of declaration, and that credit could not be reversed merely because inputs were not mentioned with precision when there was no finding that the inputs were not received, not duty paid, or not used in manufacture. On that factual basis, the Tribunal's view was treated as a factual determination rather than a pure question of law, so no reference to the High Court under Section 35G was required. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85944