https://www.taxtmi.com/caselaws?id=90289 Modvat credit could not be denied where the inputs were received, duty-paid, recorded and used for the intended manufacture, and the department had been kept informed. The dispute concerned only procedural objections under Rule 57G, including alleged defects in the declaration and the use of an invoice marked by hand as duplicate for transporter. Because the substantive conditions for credit were satisfied and the procedural lapses were minor, they were treated as substantially complied with. The position also aligned with the cited circular stating that technical defects in the declaration should not by themselves defeat credit. en-us Wed, 10 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90289 Modvat credit could not be denied where the inputs were received, duty-paid, recorded and used for the intended manufacture, and the department had been kept informed. The dispute concerned only procedural objections under Rule 57G, including alleged defects in the declaration and the use of an invoice marked by hand as duplicate for transporter. Because the substantive conditions for credit were satisfied and the procedural lapses were minor, they were treated as substantially complied with. The position also aligned with the cited circular stating that technical defects in the declaration should not by themselves defeat credit. Case-Laws Central Excise Wed, 10 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90289