https://www.taxtmi.com/caselaws?id=113882 Modvat credit could not be denied solely because the description of inputs in the declaration did not exactly match the description in the gate passes, where the duty-paid nature of the inputs was undisputed. The amended declaration rule under Notification No. 7/99-C.E. (N.T.) applied to pending matters, and the Larger Bench view treated that amendment as governing such cases. On that basis, the disallowance of credit was unsustainable and the assessee was entitled to the claimed relief. en-us Wed, 19 May 2004 00:00:00 +0530 Wed, 09 May 2012 10:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113882 Modvat credit could not be denied solely because the description of inputs in the declaration did not exactly match the description in the gate passes, where the duty-paid nature of the inputs was undisputed. The amended declaration rule under Notification No. 7/99-C.E. (N.T.) applied to pending matters, and the Larger Bench view treated that amendment as governing such cases. On that basis, the disallowance of credit was unsustainable and the assessee was entitled to the claimed relief. Case-Laws Central Excise Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113882