https://www.taxtmi.com/caselaws?id=87964 Modvat credit could not be refused solely because the port of import shown in the certificate differed from the bill of entry, where the inputs were undisputedly received, used in manufacture, and covered by the required declaration. The mismatch was treated as a procedural irregularity, not a substantive breach of the scheme. On that basis, the departmental challenge failed and the credit allowed by the lower appellate authority was sustained. en-us Sat, 21 Feb 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87964 Modvat credit could not be refused solely because the port of import shown in the certificate differed from the bill of entry, where the inputs were undisputedly received, used in manufacture, and covered by the required declaration. The mismatch was treated as a procedural irregularity, not a substantive breach of the scheme. On that basis, the departmental challenge failed and the credit allowed by the lower appellate authority was sustained. Case-Laws Central Excise Sat, 21 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87964