https://www.taxtmi.com/caselaws?id=93445 Modvat credit was admissible where inputs were received and used in manufacture, and the declaration substantially identified the goods. A declaration describing the inputs as steel sheets was treated as sufficient for C.R. steel strips cut to size from those sheets, and the revised declaration filed a few days later did not defeat entitlement. The cited Tribunal rulings on substantial compliance were applied to hold that a minor defect or short delay in filing the revised declaration, by itself, was not a valid basis to deny credit. en-us Thu, 09 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93445 Modvat credit was admissible where inputs were received and used in manufacture, and the declaration substantially identified the goods. A declaration describing the inputs as steel sheets was treated as sufficient for C.R. steel strips cut to size from those sheets, and the revised declaration filed a few days later did not defeat entitlement. The cited Tribunal rulings on substantial compliance were applied to hold that a minor defect or short delay in filing the revised declaration, by itself, was not a valid basis to deny credit. Case-Laws Central Excise Thu, 09 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93445