https://www.taxtmi.com/caselaws?id=90268 Modvat credit should not be denied solely because inputs were not entered in RG 23A Part I when private records, including gate inward registers, stock cards and invoices with inward stamps, show receipt and use of the inputs in manufacture. The omission to maintain the statutory register is treated as a procedural lapse rather than conclusive proof against credit. The matter is remanded for fresh decision after examining the private records on receipt and utilisation of inputs in the final product. en-us Fri, 29 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90268 Modvat credit should not be denied solely because inputs were not entered in RG 23A Part I when private records, including gate inward registers, stock cards and invoices with inward stamps, show receipt and use of the inputs in manufacture. The omission to maintain the statutory register is treated as a procedural lapse rather than conclusive proof against credit. The matter is remanded for fresh decision after examining the private records on receipt and utilisation of inputs in the final product. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90268