https://www.taxtmi.com/caselaws?id=109169 Modvat credit cannot be denied merely because the Rule 57G declaration described the inputs differently, where the duty-paid inputs were admittedly received and substantive eligibility was otherwise satisfied. The applicable amendment to Rule 57G and the Board circular on minor procedural lapses were treated as applicable at the appeal stage, and the mismatch was regarded as a procedural defect only. On that basis, denial of credit was unjustified, and the assessee's claim was upheld. en-us Wed, 31 Jul 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109169 Modvat credit cannot be denied merely because the Rule 57G declaration described the inputs differently, where the duty-paid inputs were admittedly received and substantive eligibility was otherwise satisfied. The applicable amendment to Rule 57G and the Board circular on minor procedural lapses were treated as applicable at the appeal stage, and the mismatch was regarded as a procedural defect only. On that basis, denial of credit was unjustified, and the assessee's claim was upheld. Case-Laws Central Excise Wed, 31 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109169