https://www.taxtmi.com/caselaws?id=88897 Modvat credit could not be denied merely because the assessee cited the wrong rule, where admissibility on merits had already been found. The appellate authority had held that welding rods and lubricating oil were eligible inputs under Rule 57A, and that finding was not challenged by the revenue. Once substantive entitlement stood affirmed, a mistaken reference to Rule 57Q in part of the proceedings did not defeat the credit claim. The denial of credit on the basis of the wrong rule reference was therefore unsustainable and the issue was decided in favour of the assessee. en-us Fri, 19 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88897 Modvat credit could not be denied merely because the assessee cited the wrong rule, where admissibility on merits had already been found. The appellate authority had held that welding rods and lubricating oil were eligible inputs under Rule 57A, and that finding was not challenged by the revenue. Once substantive entitlement stood affirmed, a mistaken reference to Rule 57Q in part of the proceedings did not defeat the credit claim. The denial of credit on the basis of the wrong rule reference was therefore unsustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88897