https://www.taxtmi.com/caselaws?id=89780 Modvat credit cannot be denied merely because the assessee failed to make timely entries in RG 23A Part II where the inputs were admittedly received and used in manufacture of the final product. The omission to record the goods properly was treated as a procedural lapse, not a substantive breach affecting eligibility to credit. Since the inputs were metal containers and their use in the final product was not disputed, the demand based solely on the accounting defect was unsustainable. en-us Mon, 18 May 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89780 Modvat credit cannot be denied merely because the assessee failed to make timely entries in RG 23A Part II where the inputs were admittedly received and used in manufacture of the final product. The omission to record the goods properly was treated as a procedural lapse, not a substantive breach affecting eligibility to credit. Since the inputs were metal containers and their use in the final product was not disputed, the demand based solely on the accounting defect was unsustainable. Case-Laws Central Excise Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89780