https://www.taxtmi.com/caselaws?id=97486 Modvat credit was treated as unavailable to be denied for technical discrepancies where the inputs were received, duty paid, and otherwise identifiable. An invoice containing two numbers and alleged omissions under Rule 57GG did not justify denial because the variation was clerical and did not affect receipt or duty status. Credit was also allowed despite use of the original rather than the duplicate invoice, since that was only a procedural defect. Likewise, mismatch in product nomenclature in the Rule 57G declaration did not defeat credit where the goods were the same commodity under the declared tariff headings. The order denying credit was set aside and consequential relief followed. en-us Thu, 09 Mar 2000 00:00:00 +0530 Mon, 16 Jan 2012 18:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97486 Modvat credit was treated as unavailable to be denied for technical discrepancies where the inputs were received, duty paid, and otherwise identifiable. An invoice containing two numbers and alleged omissions under Rule 57GG did not justify denial because the variation was clerical and did not affect receipt or duty status. Credit was also allowed despite use of the original rather than the duplicate invoice, since that was only a procedural defect. Likewise, mismatch in product nomenclature in the Rule 57G declaration did not defeat credit where the goods were the same commodity under the declared tariff headings. The order denying credit was set aside and consequential relief followed. Case-Laws Central Excise Thu, 09 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97486