https://www.taxtmi.com/caselaws?id=88908 Modvat credit was held admissible where duty-paid input value included packing and forwarding charges, because lower authorities could not dissect the assessed duty element on the supplier's invoice. Credit was also allowed despite the invoice showing the assessee's former name, since identity of the recipient factory was not in doubt. A separate declaration of the input's brand name was unnecessary where the generic description and tariff heading were correctly declared. Credit on D.G. set spares and components was likewise sustained, and a short delay in filing the capital goods declaration did not defeat substantive entitlement because the requirement was treated as procedural. en-us Fri, 26 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88908 Modvat credit was held admissible where duty-paid input value included packing and forwarding charges, because lower authorities could not dissect the assessed duty element on the supplier's invoice. Credit was also allowed despite the invoice showing the assessee's former name, since identity of the recipient factory was not in doubt. A separate declaration of the input's brand name was unnecessary where the generic description and tariff heading were correctly declared. Credit on D.G. set spares and components was likewise sustained, and a short delay in filing the capital goods declaration did not defeat substantive entitlement because the requirement was treated as procedural. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88908