https://www.taxtmi.com/caselaws?id=248545 Modvat credit under Rule 57G could not be denied solely because the declaration was not detailed, where the declared chapter covered the inputs and the record showed no non-receipt or non-duty-paid character. The inputs, being LDPE rolls, fell within Chapter 39 already mentioned in the declaration, and the proper officer could be satisfied on receipt, duty-paid nature, and use in manufacture. A mere technical lapse in the declaration was held insufficient to defeat credit, and the denial was set aside in favour of the assessee. en-us Thu, 10 Oct 2013 00:00:00 +0530 Mon, 16 Jun 2014 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248545 Modvat credit under Rule 57G could not be denied solely because the declaration was not detailed, where the declared chapter covered the inputs and the record showed no non-receipt or non-duty-paid character. The inputs, being LDPE rolls, fell within Chapter 39 already mentioned in the declaration, and the proper officer could be satisfied on receipt, duty-paid nature, and use in manufacture. A mere technical lapse in the declaration was held insufficient to defeat credit, and the denial was set aside in favour of the assessee. Case-Laws Central Excise Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248545