https://www.taxtmi.com/caselaws?id=214427 Modvat credit cannot be denied merely for procedural defects in RG 23A entries where the duty-paid nature, receipt, and use of inputs are otherwise established. The insertion of sub-rule (11) in Rule 57G was treated as procedural and clarificatory, so technical lapses did not justify denial of credit on the facts noted. Where only a quantity mismatch appeared in selected entries, limited verification of actual receipt before allowing credit was accepted as a proper appellate course. The appeal was therefore unsustainable because the credit denial on procedural grounds lacked merit and the restricted verification direction was appropriate. en-us Tue, 10 Apr 2012 00:00:00 +0530 Fri, 08 Nov 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214427 Modvat credit cannot be denied merely for procedural defects in RG 23A entries where the duty-paid nature, receipt, and use of inputs are otherwise established. The insertion of sub-rule (11) in Rule 57G was treated as procedural and clarificatory, so technical lapses did not justify denial of credit on the facts noted. Where only a quantity mismatch appeared in selected entries, limited verification of actual receipt before allowing credit was accepted as a proper appellate course. The appeal was therefore unsustainable because the credit denial on procedural grounds lacked merit and the restricted verification direction was appropriate. Case-Laws Central Excise Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214427