https://www.taxtmi.com/caselaws?id=87830 Modvat credit could not be denied where the Rule 57G declaration described the inputs in general terms and matched the relevant tariff headings, even though it omitted detailed particulars such as type and rating. The gate passes identified the goods as electrical switchgears, fusegears and MCB distribution boards, and there was no dispute as to duty payment or use of the goods in manufacture. The omission was treated as a minor procedural irregularity rather than total non-disclosure, because the department could verify receipt and classification of the inputs. The declaration was therefore sufficient to cover the disputed inputs, and denial of credit was not justified. en-us Tue, 21 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87830 Modvat credit could not be denied where the Rule 57G declaration described the inputs in general terms and matched the relevant tariff headings, even though it omitted detailed particulars such as type and rating. The gate passes identified the goods as electrical switchgears, fusegears and MCB distribution boards, and there was no dispute as to duty payment or use of the goods in manufacture. The omission was treated as a minor procedural irregularity rather than total non-disclosure, because the department could verify receipt and classification of the inputs. The declaration was therefore sufficient to cover the disputed inputs, and denial of credit was not justified. Case-Laws Central Excise Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87830