https://www.taxtmi.com/caselaws?id=98608 Modvat credit could not be denied merely because declarations were less detailed, where the goods were identified, the correct tariff classification was disclosed, and duty-paid documents and jurisdictional intimation were available. Minor defects in description were treated as procedural, and Rule 57T(13)(ii) was read as preventing denial of credit on that basis when substantial disclosure and verifiable duty-paid use were shown. The separate question whether the items qualified as capital goods under Rule 57Q was not finally decided and was remanded for fresh consideration in light of later Tribunal and High Court rulings. en-us Thu, 02 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98608 Modvat credit could not be denied merely because declarations were less detailed, where the goods were identified, the correct tariff classification was disclosed, and duty-paid documents and jurisdictional intimation were available. Minor defects in description were treated as procedural, and Rule 57T(13)(ii) was read as preventing denial of credit on that basis when substantial disclosure and verifiable duty-paid use were shown. The separate question whether the items qualified as capital goods under Rule 57Q was not finally decided and was remanded for fresh consideration in light of later Tribunal and High Court rulings. Case-Laws Central Excise Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98608