https://www.taxtmi.com/caselaws?id=91250 Modvat credit could not be denied merely because the declaration described the inputs only generally as "machinery parts" when the declaration was filed in the early period of the scheme and the inputs were otherwise undisputedly used in manufacture. The uncertainty then prevailing in trade and administration over the level of detail required, together with the Board's later recognition that credit should not be disallowed in such early cases, meant the omission was treated as a curable procedural defect. Credit was therefore allowed and the disallowance set aside with consequential relief. en-us Tue, 11 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91250 Modvat credit could not be denied merely because the declaration described the inputs only generally as "machinery parts" when the declaration was filed in the early period of the scheme and the inputs were otherwise undisputedly used in manufacture. The uncertainty then prevailing in trade and administration over the level of detail required, together with the Board's later recognition that credit should not be disallowed in such early cases, meant the omission was treated as a curable procedural defect. Credit was therefore allowed and the disallowance set aside with consequential relief. Case-Laws Central Excise Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91250