https://www.taxtmi.com/caselaws?id=114559 Modvat credit could not be denied where the goods were duty paid, used in the factory as capital goods, and otherwise satisfied the statutory definition. A discrepancy in the declaration or invoices relating only to classification, description, or make was treated as a minor defect that did not affect substantive eligibility. On that basis, the credit remained allowable and denial solely for such mismatch was unsustainable. en-us Mon, 18 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 16:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114559 Modvat credit could not be denied where the goods were duty paid, used in the factory as capital goods, and otherwise satisfied the statutory definition. A discrepancy in the declaration or invoices relating only to classification, description, or make was treated as a minor defect that did not affect substantive eligibility. On that basis, the credit remained allowable and denial solely for such mismatch was unsustainable. Case-Laws Central Excise Mon, 18 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114559