https://www.taxtmi.com/caselaws?id=87096 Modvat credit remained available where the Rule 57G declaration and bill of entry correctly described the inputs as polypropylene compound, but stated an incorrect chapter heading. The Tribunal treated the wrong chapter reference as a technical defect because the product description was accurate and there was no dispute about duty payment or use in manufacture. Applying the cited precedents and Government of India clarifications, it accepted that substantive compliance was sufficient and the incorrect heading alone could not defeat credit entitlement. en-us Tue, 19 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87096 Modvat credit remained available where the Rule 57G declaration and bill of entry correctly described the inputs as polypropylene compound, but stated an incorrect chapter heading. The Tribunal treated the wrong chapter reference as a technical defect because the product description was accurate and there was no dispute about duty payment or use in manufacture. Applying the cited precedents and Government of India clarifications, it accepted that substantive compliance was sufficient and the incorrect heading alone could not defeat credit entitlement. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87096