https://www.taxtmi.com/caselaws?id=89715 Modvat credit under Rule 57G was treated as admissible where the inputs were duty-paid and broadly described in the declaration, even though the exact width was not stated. The omission was regarded as a technical lapse because the stated and actual widths fell within the same chapter and did not affect the applicable duty rate. Relying on earlier decisions, the text states that procedural defects should not defeat substantive credit entitlement when the material particulars are otherwise sufficient. On that basis, denial of credit was not justified and the credit claim was allowed. en-us Fri, 13 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 12:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89715 Modvat credit under Rule 57G was treated as admissible where the inputs were duty-paid and broadly described in the declaration, even though the exact width was not stated. The omission was regarded as a technical lapse because the stated and actual widths fell within the same chapter and did not affect the applicable duty rate. Relying on earlier decisions, the text states that procedural defects should not defeat substantive credit entitlement when the material particulars are otherwise sufficient. On that basis, denial of credit was not justified and the credit claim was allowed. Case-Laws Central Excise Fri, 13 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89715