https://www.taxtmi.com/caselaws?id=121048 A clerical lapse in taking credit on consignments before the invoice date did not justify denial where the goods were admittedly received and used in the prescribed manner. The Tribunal treated the discrepancy as a procedural irregularity, so credit on the consignments was allowed. However, the premature availment of credit remained a rule infraction, and the penalty was sustained. The assessee therefore obtained only partial relief: substantive credit was preserved, but the penal consequence for the procedural breach survived. en-us Mon, 05 Jun 2006 00:00:00 +0530 Thu, 26 Jul 2012 12:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121048 A clerical lapse in taking credit on consignments before the invoice date did not justify denial where the goods were admittedly received and used in the prescribed manner. The Tribunal treated the discrepancy as a procedural irregularity, so credit on the consignments was allowed. However, the premature availment of credit remained a rule infraction, and the penalty was sustained. The assessee therefore obtained only partial relief: substantive credit was preserved, but the penal consequence for the procedural breach survived. Case-Laws Central Excise Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121048