https://www.taxtmi.com/caselaws?id=84928 Credit under Rule 57G could not be denied merely because the inputs were not entered in the RG 23A register. The declaration under Rule 57G had already been filed and remained valid, the inputs were received after that declaration, and they were used in the manufacture of finished goods cleared on payment of duty. Rule 57H was held inapplicable because it concerned inputs received immediately before the dated acknowledgment. The absence of RG 23A entries was treated as a procedural lapse only, not a substantive defect defeating credit, and entitlement to credit was upheld. en-us Tue, 23 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84928 Credit under Rule 57G could not be denied merely because the inputs were not entered in the RG 23A register. The declaration under Rule 57G had already been filed and remained valid, the inputs were received after that declaration, and they were used in the manufacture of finished goods cleared on payment of duty. Rule 57H was held inapplicable because it concerned inputs received immediately before the dated acknowledgment. The absence of RG 23A entries was treated as a procedural lapse only, not a substantive defect defeating credit, and entitlement to credit was upheld. Case-Laws Central Excise Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84928