https://www.taxtmi.com/caselaws?id=122023 Modvat credit cannot be denied merely because the declaration of inputs used a general description rather than item-wise particulars, where the declaration had already been accepted by the department and duty-paid inputs were received and used without dispute. The governing notification and Board circular were applied to treat the defect as procedural, not substantive. Credit on special excise duty also could not be denied on a ground not raised in the show cause notice, as that objection had no basis in the proceedings. The order disallowing credit was set aside and relief followed. en-us Mon, 27 Feb 2006 00:00:00 +0530 Wed, 08 Aug 2012 10:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122023 Modvat credit cannot be denied merely because the declaration of inputs used a general description rather than item-wise particulars, where the declaration had already been accepted by the department and duty-paid inputs were received and used without dispute. The governing notification and Board circular were applied to treat the defect as procedural, not substantive. Credit on special excise duty also could not be denied on a ground not raised in the show cause notice, as that objection had no basis in the proceedings. The order disallowing credit was set aside and relief followed. Case-Laws Central Excise Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122023