https://www.taxtmi.com/caselaws?id=100984 Rule 57G, as amended, provided that Modvat credit should not be denied merely because the declaration did not contain all required details; that approach was applied to pending disputes, and the credit claim was sustained where the input was otherwise covered by the declaration describing "Brass parts". Denial of Modvat credit for Brass Gutka solely on the basis of incomplete declaration details could not be maintained, and the assessee remained entitled to the credit. en-us Thu, 03 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100984 Rule 57G, as amended, provided that Modvat credit should not be denied merely because the declaration did not contain all required details; that approach was applied to pending disputes, and the credit claim was sustained where the input was otherwise covered by the declaration describing "Brass parts". Denial of Modvat credit for Brass Gutka solely on the basis of incomplete declaration details could not be maintained, and the assessee remained entitled to the credit. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100984