https://www.taxtmi.com/caselaws?id=88995 Modvat credit under Rule 57G should not be denied merely because the initial declaration used broad descriptions rather than complete specificity. Where the declaration identified the tariff headings and general nature of the inputs, and later filings supplied the precise item names, the rule required proper scrutiny and could permit further particulars to be called for. A procedural defect was not treated as fatal in the absence of any finding of misuse or prejudice to revenue, particularly when the inputs were later clarified and accepted for subsequent periods. en-us Thu, 19 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88995 Modvat credit under Rule 57G should not be denied merely because the initial declaration used broad descriptions rather than complete specificity. Where the declaration identified the tariff headings and general nature of the inputs, and later filings supplied the precise item names, the rule required proper scrutiny and could permit further particulars to be called for. A procedural defect was not treated as fatal in the absence of any finding of misuse or prejudice to revenue, particularly when the inputs were later clarified and accepted for subsequent periods. Case-Laws Central Excise Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88995