https://www.taxtmi.com/caselaws?id=87093 Modvat credit was treated as admissible where inputs were identifiable through generic descriptions and correct classification, and item-wise declaration was not required in every case. Credit was also allowed when gate passes were supported by annexed invoices containing the necessary particulars, while packing cost was accepted as part of the eligible claim. Omission to mention the small-scale industry notification on the gate pass was treated as a procedural defect, not a substantive bar. The absence of vendor authentication was likewise regarded as a technical lapse where duty payment and use of inputs were not disputed. The penalty was cancelled, and the ratio stated that purely technical deficiencies cannot defeat substantive Modvat entitlement. en-us Thu, 14 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87093 Modvat credit was treated as admissible where inputs were identifiable through generic descriptions and correct classification, and item-wise declaration was not required in every case. Credit was also allowed when gate passes were supported by annexed invoices containing the necessary particulars, while packing cost was accepted as part of the eligible claim. Omission to mention the small-scale industry notification on the gate pass was treated as a procedural defect, not a substantive bar. The absence of vendor authentication was likewise regarded as a technical lapse where duty payment and use of inputs were not disputed. The penalty was cancelled, and the ratio stated that purely technical deficiencies cannot defeat substantive Modvat entitlement. Case-Laws Customs Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87093