https://www.taxtmi.com/caselaws?id=93707 A procedural defect in a Modvat declaration did not justify denial of credit where the declaration was timely accepted, the missing tariff classification particulars were later supplied, and there was no change in the inputs or final product. The delayed furnishing of details was treated as a curable venial breach, especially since Rule 57G contemplated acceptance of delayed declarations for recorded reasons. The remand on alleged violation of Notifications Nos. 15/94 and 16/94 was also left undisturbed because the original order lacked sufficient reasons and the matter required reconsideration in light of Tribunal decisions. en-us Tue, 30 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93707 A procedural defect in a Modvat declaration did not justify denial of credit where the declaration was timely accepted, the missing tariff classification particulars were later supplied, and there was no change in the inputs or final product. The delayed furnishing of details was treated as a curable venial breach, especially since Rule 57G contemplated acceptance of delayed declarations for recorded reasons. The remand on alleged violation of Notifications Nos. 15/94 and 16/94 was also left undisturbed because the original order lacked sufficient reasons and the matter required reconsideration in light of Tribunal decisions. Case-Laws Central Excise Tue, 30 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93707