https://www.taxtmi.com/caselaws?id=47503 Modvat credit was sustained despite non-maintenance of the prescribed RG-23A/I register because the assessee had recorded the relevant particulars in other registers, and receipt and consumption of duty-paid inputs were reflected in those records without defect. The High Court treated the missing register as a technical lapse, not a substantive ground to deny credit, and held that the Tribunal's view rested on findings of fact. No question of law arose for reference under Section 35H(1) of the Central Excise Act, 1944, so the Revenue's reference petition failed. en-us Mon, 01 Aug 2005 00:00:00 +0530 Thu, 29 Jul 2010 11:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47503 Modvat credit was sustained despite non-maintenance of the prescribed RG-23A/I register because the assessee had recorded the relevant particulars in other registers, and receipt and consumption of duty-paid inputs were reflected in those records without defect. The High Court treated the missing register as a technical lapse, not a substantive ground to deny credit, and held that the Tribunal's view rested on findings of fact. No question of law arose for reference under Section 35H(1) of the Central Excise Act, 1944, so the Revenue's reference petition failed. Case-Laws Central Excise Mon, 01 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47503