https://www.taxtmi.com/caselaws?id=86768 Modvat credit could not be denied where the assessee had declared the inputs as aluminium coils and sheets, and the only defect was an incorrect sub-heading in the declaration. The Tribunal treated the mistake as a technical error because the inputs were otherwise properly identified, and distinguished cases where no declaration had been filed at all. It held that denying credit on such a ground would place a minor procedural lapse above substantive compliance. The incorrect sub-heading therefore did not justify refusal of Modvat credit, and the assessee was entitled to the benefit. en-us Fri, 11 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86768 Modvat credit could not be denied where the assessee had declared the inputs as aluminium coils and sheets, and the only defect was an incorrect sub-heading in the declaration. The Tribunal treated the mistake as a technical error because the inputs were otherwise properly identified, and distinguished cases where no declaration had been filed at all. It held that denying credit on such a ground would place a minor procedural lapse above substantive compliance. The incorrect sub-heading therefore did not justify refusal of Modvat credit, and the assessee was entitled to the benefit. Case-Laws Central Excise Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86768