https://www.taxtmi.com/caselaws?id=104900 Modvat credit could not be denied solely because input credit particulars were not entered in RG 23A Part I register where the inputs were in fact used in manufacturing the finished product. The omission was only a procedural infraction, and the rules did not permit denial of credit on that ground alone when the substantive condition of utilisation in manufacture was satisfied. The credit denial was therefore unsustainable and was set aside in favour of the assessee. en-us Mon, 10 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104900 Modvat credit could not be denied solely because input credit particulars were not entered in RG 23A Part I register where the inputs were in fact used in manufacturing the finished product. The omission was only a procedural infraction, and the rules did not permit denial of credit on that ground alone when the substantive condition of utilisation in manufacture was satisfied. The credit denial was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104900