https://www.taxtmi.com/caselaws?id=90297 Modvat credit could not be denied merely because duty-paid shells were described in the Rule 57G declaration as an intermediate product rather than the final product. The declaration had already disclosed the inputs and the manufacturing process, and the Department ed that the inputs were used in the disclosed manufacturing chain. As the notification did not change the actual use of the inputs or the nature of manufacture, the omission was treated as a technical lapse. Substantial compliance with the Modvat scheme was held sufficient, so credit remained available. en-us Fri, 19 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90297 Modvat credit could not be denied merely because duty-paid shells were described in the Rule 57G declaration as an intermediate product rather than the final product. The declaration had already disclosed the inputs and the manufacturing process, and the Department ed that the inputs were used in the disclosed manufacturing chain. As the notification did not change the actual use of the inputs or the nature of manufacture, the omission was treated as a technical lapse. Substantial compliance with the Modvat scheme was held sufficient, so credit remained available. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90297