https://www.taxtmi.com/caselaws?id=118776 Modvat credit should not be denied merely because invoice descriptions do not exactly match the Rule 57G declaration where the inputs fall under the same tariff headings and the variation is only in nomenclature or brand description. The amended procedure under Notification No. 7/99-C.E. and the Board circular indicate that, once the duty-paid nature of the goods and the required particulars are substantially established, minor procedural lapses should not defeat credit. On that basis, denial of credit for the described mismatch was not justified. en-us Thu, 11 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 16:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118776 Modvat credit should not be denied merely because invoice descriptions do not exactly match the Rule 57G declaration where the inputs fall under the same tariff headings and the variation is only in nomenclature or brand description. The amended procedure under Notification No. 7/99-C.E. and the Board circular indicate that, once the duty-paid nature of the goods and the required particulars are substantially established, minor procedural lapses should not defeat credit. On that basis, denial of credit for the described mismatch was not justified. Case-Laws Central Excise Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118776