https://www.taxtmi.com/caselaws?id=106067 Modvat credit could not be denied merely because a Rule 57G declaration described brass waste and scrap under one tariff heading while the scrap received was classified under another. The declaration had identified the inputs sufficiently, so the classification mismatch was only a technical defect and not a valid basis for rejection. The amended Rule 57G, together with Notification No. 7/99-C.E. (N.T.) and Circular No. 441/7/99-CX., required incomplete declarations and pending claims to be dealt with without rigid insistence on formal compliance. In light of that amendment, the circular, and precedent, the credit claim had to be accepted. en-us Tue, 06 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106067 Modvat credit could not be denied merely because a Rule 57G declaration described brass waste and scrap under one tariff heading while the scrap received was classified under another. The declaration had identified the inputs sufficiently, so the classification mismatch was only a technical defect and not a valid basis for rejection. The amended Rule 57G, together with Notification No. 7/99-C.E. (N.T.) and Circular No. 441/7/99-CX., required incomplete declarations and pending claims to be dealt with without rigid insistence on formal compliance. In light of that amendment, the circular, and precedent, the credit claim had to be accepted. Case-Laws Central Excise Tue, 06 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106067