https://www.taxtmi.com/caselaws?id=103989 Modvat credit could not be denied solely because the description of inputs in duty-paid documents did not exactly match the nomenclature in the declaration, where the goods had otherwise been declared. The amended procedural provisions in Rule 57G and Rule 57T, introduced by Notification No. 7/99-C.E. (N.T.), protected credit from denial for incomplete particulars or other procedural non-compliance, and the discrepancy was treated as a curable defect. The earlier Larger Bench view and the Board circular supported applying the amendment to pending matters. The denial of credit on the stated ground was therefore unsustainable and the matter was remitted for fresh consideration. en-us Thu, 07 Feb 2002 00:00:00 +0530 Sat, 25 Feb 2012 12:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103989 Modvat credit could not be denied solely because the description of inputs in duty-paid documents did not exactly match the nomenclature in the declaration, where the goods had otherwise been declared. The amended procedural provisions in Rule 57G and Rule 57T, introduced by Notification No. 7/99-C.E. (N.T.), protected credit from denial for incomplete particulars or other procedural non-compliance, and the discrepancy was treated as a curable defect. The earlier Larger Bench view and the Board circular supported applying the amendment to pending matters. The denial of credit on the stated ground was therefore unsustainable and the matter was remitted for fresh consideration. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103989