https://www.taxtmi.com/caselaws?id=2860 Cenvat credit could not be denied solely because the RG-23A Part II entry was made belatedly where the inputs had been received in the factory, supported by duty-paid documents, duly accounted for, and used in the manufacture of finished goods. Rule 4(1) of the Cenvat Credit Rules, 2002 permits credit to be taken on receipt of inputs, so the delayed bookkeeping entry did not defeat entitlement. On those facts, denial of credit was unsustainable and the assessee was entitled to the credit. en-us Wed, 22 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2860 Cenvat credit could not be denied solely because the RG-23A Part II entry was made belatedly where the inputs had been received in the factory, supported by duty-paid documents, duly accounted for, and used in the manufacture of finished goods. Rule 4(1) of the Cenvat Credit Rules, 2002 permits credit to be taken on receipt of inputs, so the delayed bookkeeping entry did not defeat entitlement. On those facts, denial of credit was unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Wed, 22 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2860