https://www.taxtmi.com/caselaws?id=85944 Modvat credit under Rules 57A and 57G was not liable to reversal merely because input declarations contained incorrect sub-headings and were subsequently revised, where declarations had been filed and there was no finding that the inputs were not received, were not duty-paid, or were not used in manufacture. The distinction between complete non-filing of a declaration and rectifiable misdescription was material. The determination of entitlement to credit on these facts was factual, and no pure question of law arose for reference to the High Court under Section 35G. Revenue's reference application therefore failed. 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 Rules 57A and 57G was not liable to reversal merely because input declarations contained incorrect sub-headings and were subsequently revised, where declarations had been filed and there was no finding that the inputs were not received, were not duty-paid, or were not used in manufacture. The distinction between complete non-filing of a declaration and rectifiable misdescription was material. The determination of entitlement to credit on these facts was factual, and no pure question of law arose for reference to the High Court under Section 35G. Revenue's reference application therefore failed. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85944