https://www.taxtmi.com/caselaws?id=89691 A clerical misdescription of the final or intermediate product in the declaration did not justify denial of Modvat credit where the declaration otherwise covered the relevant product. The incorrect description was treated as a purely clerical error that did not affect the assessee's substantive entitlement to credit. On that basis, disallowance of Modvat credit was held unsustainable and the departmental appeal was rejected. en-us Mon, 18 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 10:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89691 A clerical misdescription of the final or intermediate product in the declaration did not justify denial of Modvat credit where the declaration otherwise covered the relevant product. The incorrect description was treated as a purely clerical error that did not affect the assessee's substantive entitlement to credit. On that basis, disallowance of Modvat credit was held unsustainable and the departmental appeal was rejected. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89691