https://www.taxtmi.com/caselaws?id=87171 Modvat credit could not be denied merely because the RG 23A Part I entry was omitted due to clerical oversight, where the inputs were received under duty-paid Bills of Entry, the goods and final products were duly declared, and the inputs were actually used in manufacture. The Tribunal treated the omission as a minor procedural lapse and held that substantive compliance with the Modvat scheme was established. On that basis, denial of credit was unjustified and the assessee was entitled to the Modvat benefit with consequential relief, if any. en-us Tue, 03 Jun 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87171 Modvat credit could not be denied merely because the RG 23A Part I entry was omitted due to clerical oversight, where the inputs were received under duty-paid Bills of Entry, the goods and final products were duly declared, and the inputs were actually used in manufacture. The Tribunal treated the omission as a minor procedural lapse and held that substantive compliance with the Modvat scheme was established. On that basis, denial of credit was unjustified and the assessee was entitled to the Modvat benefit with consequential relief, if any. Case-Laws Central Excise Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87171