https://www.taxtmi.com/caselaws?id=103596 Modvat credit could not be denied for minor, curable procedural defects in declarations and invoices where the discrepancies in description, heading, classification, sub-heading or authentication were not substantive and could be rectified or verified. The credit dispute was therefore resolved in favour of the assessee on the procedural issues, subject to verification of correction where needed. The claim for Modvat credit on a timer under Rule 57Q was not finally decided and was remitted for fresh consideration in light of the cited larger bench and High Court rulings. en-us Mon, 30 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 18:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103596 Modvat credit could not be denied for minor, curable procedural defects in declarations and invoices where the discrepancies in description, heading, classification, sub-heading or authentication were not substantive and could be rectified or verified. The credit dispute was therefore resolved in favour of the assessee on the procedural issues, subject to verification of correction where needed. The claim for Modvat credit on a timer under Rule 57Q was not finally decided and was remitted for fresh consideration in light of the cited larger bench and High Court rulings. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103596