https://www.taxtmi.com/caselaws?id=93807 Modvat credit could not be denied merely because the Rule 57G declaration imperfectly described the final products or omitted tariff sub-headings, where the inputs were duty paid, received in the factory, and used in manufacture and the defect was only procedural. The appeal also justified complete waiver of pre-deposit under Section 35F because a substantial prima facie case existed on credit admissibility and limitation, and financial hardship was shown. Recovery was stayed during the pendency of the appeal. en-us Thu, 03 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 10:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93807 Modvat credit could not be denied merely because the Rule 57G declaration imperfectly described the final products or omitted tariff sub-headings, where the inputs were duty paid, received in the factory, and used in manufacture and the defect was only procedural. The appeal also justified complete waiver of pre-deposit under Section 35F because a substantial prima facie case existed on credit admissibility and limitation, and financial hardship was shown. Recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93807