https://www.taxtmi.com/caselaws?id=105608 Modvat credit could not be denied, and RG 23A and PLA entries could not be refused correction, without following the procedure prescribed under the Central Excise Rules. Oral directions or audit objections were insufficient to justify debit entries or reject rectification where proper legal supervision was absent. A tariff-heading mismatch, by itself, did not displace the need for notice and a reasoned determination on whether the inputs were eligible for credit. The matter was therefore remanded for fresh examination of input eligibility and for correction of the accounts in accordance with law. en-us Fri, 28 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 15:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105608 Modvat credit could not be denied, and RG 23A and PLA entries could not be refused correction, without following the procedure prescribed under the Central Excise Rules. Oral directions or audit objections were insufficient to justify debit entries or reject rectification where proper legal supervision was absent. A tariff-heading mismatch, by itself, did not displace the need for notice and a reasoned determination on whether the inputs were eligible for credit. The matter was therefore remanded for fresh examination of input eligibility and for correction of the accounts in accordance with law. Case-Laws Central Excise Fri, 28 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105608