https://www.taxtmi.com/caselaws?id=106148 The court partially allowed the appeal regarding the disallowance of Modvat credit. It held that minor discrepancies in classification or missing manufacturer details should not automatically lead to credit denial if the essential information regarding the goods was consistent and rectified subsequently. The judge emphasized that the description of goods being the same should suffice for allowing the credit. The court remanded a portion for further review, instructing that if the missing manufacturer details were provided and correlatable to the invoices, the Modvat credit should be allowed. en-us Mon, 25 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106148 The court partially allowed the appeal regarding the disallowance of Modvat credit. It held that minor discrepancies in classification or missing manufacturer details should not automatically lead to credit denial if the essential information regarding the goods was consistent and rectified subsequently. The judge emphasized that the description of goods being the same should suffice for allowing the credit. The court remanded a portion for further review, instructing that if the missing manufacturer details were provided and correlatable to the invoices, the Modvat credit should be allowed. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106148