https://www.taxtmi.com/caselaws?id=99361 Modvat credit should not be denied merely because the declaration lacked the exact product description where the input was identifiable, both goods fell under the same tariff heading, and no evidence showed that they were different commodities. Rule 57G, as amended by Notification No. 7/99-C.E.(N.T.), was treated as preventing denial of credit for incomplete particulars in the declaration, and the Board's circular extended that approach to pending cases. The operative effect is that a mere defect in the declaration does not defeat credit when the substantive identity of the input is established. en-us Fri, 08 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99361 Modvat credit should not be denied merely because the declaration lacked the exact product description where the input was identifiable, both goods fell under the same tariff heading, and no evidence showed that they were different commodities. Rule 57G, as amended by Notification No. 7/99-C.E.(N.T.), was treated as preventing denial of credit for incomplete particulars in the declaration, and the Board's circular extended that approach to pending cases. The operative effect is that a mere defect in the declaration does not defeat credit when the substantive identity of the input is established. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99361