https://www.taxtmi.com/caselaws?id=122188 Modvat credit cannot be denied merely because the Rule 57G declaration omitted or incorrectly described some inputs, where receipt and use of the inputs in manufacture are undisputed. The amendment by Notification No. 7/99-C.E. to Rule 57G removed denial of credit on the ground that the declaration lacked all required particulars, and it was treated as applicable to pending matters. Earlier Revenue authorities cited for a stricter view concerned the pre-amendment position and were therefore inapplicable. On that basis, the allowance of credit was sustained in favour of the assessee. en-us Wed, 03 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 12:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122188 Modvat credit cannot be denied merely because the Rule 57G declaration omitted or incorrectly described some inputs, where receipt and use of the inputs in manufacture are undisputed. The amendment by Notification No. 7/99-C.E. to Rule 57G removed denial of credit on the ground that the declaration lacked all required particulars, and it was treated as applicable to pending matters. Earlier Revenue authorities cited for a stricter view concerned the pre-amendment position and were therefore inapplicable. On that basis, the allowance of credit was sustained in favour of the assessee. Case-Laws Central Excise Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122188