https://www.taxtmi.com/caselaws?id=87405 Modvat credit could not be denied merely because declarations and invoices used broad descriptions or minor variations in sub-heading particulars, where duty-paid inputs remained identifiable from the records and were used in the final product. Such discrepancies were treated as procedural irregularities, not grounds to defeat substantive credit absent revenue prejudice. The matter was remanded for the original authority to verify the duty-paid nature of the inputs, examine the declarations and invoices, and grant credit in accordance with law after fresh factual verification. en-us Fri, 19 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87405 Modvat credit could not be denied merely because declarations and invoices used broad descriptions or minor variations in sub-heading particulars, where duty-paid inputs remained identifiable from the records and were used in the final product. Such discrepancies were treated as procedural irregularities, not grounds to defeat substantive credit absent revenue prejudice. The matter was remanded for the original authority to verify the duty-paid nature of the inputs, examine the declarations and invoices, and grant credit in accordance with law after fresh factual verification. Case-Laws Central Excise Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87405