https://www.taxtmi.com/caselaws?id=93232 Modvat credit on duty-paid inputs and capital goods was held admissible where the invoices and declarations contained the required particulars in substance and any mismatch in form or nomenclature was merely technical or curable. Credit was denied for floculating agent because the Rule 57G declaration was too vague and broad to identify the goods with sufficient specificity. Penalty was set aside because the record disclosed no allegation or finding of mala fide intent, and the remaining dispute turned on documentation rather than culpable conduct. en-us Fri, 24 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93232 Modvat credit on duty-paid inputs and capital goods was held admissible where the invoices and declarations contained the required particulars in substance and any mismatch in form or nomenclature was merely technical or curable. Credit was denied for floculating agent because the Rule 57G declaration was too vague and broad to identify the goods with sufficient specificity. Penalty was set aside because the record disclosed no allegation or finding of mala fide intent, and the remaining dispute turned on documentation rather than culpable conduct. Case-Laws Central Excise Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93232