https://www.taxtmi.com/caselaws?id=103916 Modvat credit was held inadmissible where the assessee entered the credit only in RG 23A Part II without the corresponding entry in Part I and without proof of receipt and consumption of the goods in manufacture. The scheme under Rule 57G(7) required maintenance of both registers, and the omission in Part I was not shown to be a mere clerical error. Earlier decisions were distinguished because they involved substantive compliance with only a mistaken register entry. The demand confirmed by the lower authorities was upheld. en-us Thu, 10 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 10:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103916 Modvat credit was held inadmissible where the assessee entered the credit only in RG 23A Part II without the corresponding entry in Part I and without proof of receipt and consumption of the goods in manufacture. The scheme under Rule 57G(7) required maintenance of both registers, and the omission in Part I was not shown to be a mere clerical error. Earlier decisions were distinguished because they involved substantive compliance with only a mistaken register entry. The demand confirmed by the lower authorities was upheld. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103916