https://www.taxtmi.com/caselaws?id=167375 Proforma credit for optical bleaching agent RANIPAL used in detergent cake manufacture could not be denied merely because the assessee's application cited the wrong notification number. The Department did not dispute the item's eligibility under the relevant exemption notification, and the record showed substantial compliance through the communication seeking credit, RT-12 returns, and verification of the RG 23 Part II register. An incorrect statutory citation did not defeat an otherwise valid claim where the substance of the request was clear. The adverse order was set aside, and the assessee was entitled to avail proforma credit from 30-7-1979. en-us Tue, 26 Feb 1985 00:00:00 +0530 Thu, 18 Dec 2014 11:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167375 Proforma credit for optical bleaching agent RANIPAL used in detergent cake manufacture could not be denied merely because the assessee's application cited the wrong notification number. The Department did not dispute the item's eligibility under the relevant exemption notification, and the record showed substantial compliance through the communication seeking credit, RT-12 returns, and verification of the RG 23 Part II register. An incorrect statutory citation did not defeat an otherwise valid claim where the substance of the request was clear. The adverse order was set aside, and the assessee was entitled to avail proforma credit from 30-7-1979. Case-Laws Central Excise Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167375