https://www.taxtmi.com/caselaws?id=126008 Modvat credit cannot be denied for a minor, non-fraudulent variation in the description of inputs in the Rule 57G declaration when the goods are otherwise identifiable, duty-paid, and used in manufacture. The declaration and invoices related to the same inputs, and the goods were reflected in statutory records. In light of the 1999 amendment to Rule 57G and the Board circular, substantive entitlement to credit prevailed over a minor nomenclature difference. Credit was therefore admissible. en-us Wed, 11 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 13:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126008 Modvat credit cannot be denied for a minor, non-fraudulent variation in the description of inputs in the Rule 57G declaration when the goods are otherwise identifiable, duty-paid, and used in manufacture. The declaration and invoices related to the same inputs, and the goods were reflected in statutory records. In light of the 1999 amendment to Rule 57G and the Board circular, substantive entitlement to credit prevailed over a minor nomenclature difference. Credit was therefore admissible. Case-Laws Central Excise Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126008