https://www.taxtmi.com/caselaws?id=91181 An incorrect chapter heading in a Rule 57G Modvat declaration was treated as a minor defect and did not justify denial of credit where the declaration substantially identified the inputs. The Tribunal applied the broader purpose of the Modvat scheme, namely input duty relief, and relied on earlier decisions supporting a liberal approach to such procedural mistakes. Modvat credit was therefore held admissible despite the incorrect or incomplete declaration, and the departmental challenge on this point failed, leaving the appellate order granting credit undisturbed. en-us Tue, 19 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91181 An incorrect chapter heading in a Rule 57G Modvat declaration was treated as a minor defect and did not justify denial of credit where the declaration substantially identified the inputs. The Tribunal applied the broader purpose of the Modvat scheme, namely input duty relief, and relied on earlier decisions supporting a liberal approach to such procedural mistakes. Modvat credit was therefore held admissible despite the incorrect or incomplete declaration, and the departmental challenge on this point failed, leaving the appellate order granting credit undisturbed. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91181