https://www.taxtmi.com/caselaws?id=118851 Modvat credit could not be denied merely because the declaration described aluminium inputs as strips while the supplier's invoices referred to extrusion bars and rods, where the contract number matched and the identity, size, quantity and receipt of the goods were undisputed. Rule 57G, as clarified by Notification No. 7/99-C.E. dated 09-02-1999, was applied to hold that credit should not be refused for incomplete particulars or other procedural non-compliance in the declaration when no substantive defect affected entitlement. On that basis, the denial of credit was unsustainable and was set aside. en-us Thu, 29 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118851 Modvat credit could not be denied merely because the declaration described aluminium inputs as strips while the supplier's invoices referred to extrusion bars and rods, where the contract number matched and the identity, size, quantity and receipt of the goods were undisputed. Rule 57G, as clarified by Notification No. 7/99-C.E. dated 09-02-1999, was applied to hold that credit should not be refused for incomplete particulars or other procedural non-compliance in the declaration when no substantive defect affected entitlement. On that basis, the denial of credit was unsustainable and was set aside. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118851