https://www.taxtmi.com/caselaws?id=113331 Modvat credit on inputs purchased from a first-stage dealer was questioned because the dealer had not made the required RG 23D entries and the relevant challans were not properly produced when first examined. The record showed later rectification: the dealer explained the omission as inadvertent and corrected the documents and registers. On that basis, the claim was not to be finally rejected without reconsideration of the corrected material. The matter was remitted to the original authority for de novo consideration of the Modvat credit claim after giving the appellant a reasonable opportunity of being heard. en-us Wed, 04 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113331 Modvat credit on inputs purchased from a first-stage dealer was questioned because the dealer had not made the required RG 23D entries and the relevant challans were not properly produced when first examined. The record showed later rectification: the dealer explained the omission as inadvertent and corrected the documents and registers. On that basis, the claim was not to be finally rejected without reconsideration of the corrected material. The matter was remitted to the original authority for de novo consideration of the Modvat credit claim after giving the appellant a reasonable opportunity of being heard. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113331