https://www.taxtmi.com/caselaws?id=88335 Modvat credit could not be denied where the duty-paid input was established and its use in manufacture was shown, even though there were clerical mistakes in the RG 23A entries and in the description or number of the duty-paying document. The discrepancy was treated as an inadvertent recording error, and the essential conditions for credit were found satisfied. The departmental objection was therefore regarded as purely technical and unsustainable, so the credit claim was allowed to stand. en-us Fri, 20 Feb 1998 00:00:00 +0530 Sat, 17 Sep 2011 11:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88335 Modvat credit could not be denied where the duty-paid input was established and its use in manufacture was shown, even though there were clerical mistakes in the RG 23A entries and in the description or number of the duty-paying document. The discrepancy was treated as an inadvertent recording error, and the essential conditions for credit were found satisfied. The departmental objection was therefore regarded as purely technical and unsustainable, so the credit claim was allowed to stand. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88335