https://www.taxtmi.com/caselaws?id=334620 MODVAT credit on bitumen drums could not be denied merely because the declaration under Rule 57G described the item in the final-product column instead of the input column. The record showed actual receipt and use of the drums in relation to manufacture and packing, and the revenue did not dispute those substantive facts. The declaration error was only a mistaken description, so the procedural defect could not defeat credit where eligibility conditions were otherwise satisfied. en-us Mon, 26 Sep 2016 00:00:00 +0530 Thu, 17 Nov 2016 13:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334620 MODVAT credit on bitumen drums could not be denied merely because the declaration under Rule 57G described the item in the final-product column instead of the input column. The record showed actual receipt and use of the drums in relation to manufacture and packing, and the revenue did not dispute those substantive facts. The declaration error was only a mistaken description, so the procedural defect could not defeat credit where eligibility conditions were otherwise satisfied. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334620