https://www.taxtmi.com/caselaws?id=97699 The court ruled in favor of M/s. Titan Industries Ltd., finding that despite discrepancies in the naming of items between declarations and supplier invoices, the appellant had fulfilled the requirements of Rule 57Q by filing necessary declarations. The judge emphasized that naming variations should not automatically disqualify the appellant from claiming capital goods credit as long as the products received align with the declared items. Therefore, M/s. Titan Industries Ltd. was deemed eligible for capital goods credit for the finished Module Assembly Ronda and Polishing Fixture, and the appeal was allowed in their favor. en-us Mon, 04 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97699 The court ruled in favor of M/s. Titan Industries Ltd., finding that despite discrepancies in the naming of items between declarations and supplier invoices, the appellant had fulfilled the requirements of Rule 57Q by filing necessary declarations. The judge emphasized that naming variations should not automatically disqualify the appellant from claiming capital goods credit as long as the products received align with the declared items. Therefore, M/s. Titan Industries Ltd. was deemed eligible for capital goods credit for the finished Module Assembly Ronda and Polishing Fixture, and the appeal was allowed in their favor. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97699