https://www.taxtmi.com/caselaws?id=92049 A broad or slightly inaccurate description in a Modvat declaration does not by itself justify denial of credit where the declaration substantially discloses the final product and the inputs, and is sufficient to put the department on notice for verification. A technical misdescription of the product as textile machinery components or parts, instead of naming the item specifically, was treated as a minor procedural lapse rather than concealment or absence of declaration, so the credit could not be denied. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92049 A broad or slightly inaccurate description in a Modvat declaration does not by itself justify denial of credit where the declaration substantially discloses the final product and the inputs, and is sufficient to put the department on notice for verification. A technical misdescription of the product as textile machinery components or parts, instead of naming the item specifically, was treated as a minor procedural lapse rather than concealment or absence of declaration, so the credit could not be denied. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92049