https://www.taxtmi.com/caselaws?id=86586 Modvat credit cannot be denied for omission of a sub-heading in the declaration where the chapter heading and supporting records, such as classification lists and gate passes, establish the entitlement; the defect is technical, not fatal. Recovery or reversal of wrongly availed credit is subject to the limitation scheme under Section 11A of the Central Excise Act, 1944, and in the absence of suppression of facts the extended period is unavailable. On these principles, the credit was sustained and the demand was treated as time-barred. en-us Tue, 11 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86586 Modvat credit cannot be denied for omission of a sub-heading in the declaration where the chapter heading and supporting records, such as classification lists and gate passes, establish the entitlement; the defect is technical, not fatal. Recovery or reversal of wrongly availed credit is subject to the limitation scheme under Section 11A of the Central Excise Act, 1944, and in the absence of suppression of facts the extended period is unavailable. On these principles, the credit was sustained and the demand was treated as time-barred. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86586