https://www.taxtmi.com/caselaws?id=91391 Modvat credit could not be denied merely because the input declaration described inputs in broad or general terms, where the inputs were duty paid and were actually used in the manufacture of the declared final products. The declaration covered a large number of final products and inputs, and exact item-wise enumeration was treated as impracticable in such circumstances. The scheme was applied on the basis of substantial compliance rather than hyper-technical insistence on precise description. Credit was therefore allowed, since the broad identification of inputs did not defeat entitlement when the substantive conditions were satisfied. en-us Tue, 20 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91391 Modvat credit could not be denied merely because the input declaration described inputs in broad or general terms, where the inputs were duty paid and were actually used in the manufacture of the declared final products. The declaration covered a large number of final products and inputs, and exact item-wise enumeration was treated as impracticable in such circumstances. The scheme was applied on the basis of substantial compliance rather than hyper-technical insistence on precise description. Credit was therefore allowed, since the broad identification of inputs did not defeat entitlement when the substantive conditions were satisfied. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91391