https://www.taxtmi.com/caselaws?id=48311 The Court ruled in favor of the assessee, allowing Modvat credit despite procedural errors in the location of entries in the statutory records. The judgment emphasized that compliance with essential conditions for credit eligibility under Rule 57G was met, and the procedural irregularity did not justify denying the credit. The Court distinguished previous judgments cited by the Revenue, highlighting that the procedural error did not invalidate the claim for credit. As a result, the Court sided with the assessee, disposing of the Excise References in their favor and against the Revenue. en-us Thu, 04 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48311 The Court ruled in favor of the assessee, allowing Modvat credit despite procedural errors in the location of entries in the statutory records. The judgment emphasized that compliance with essential conditions for credit eligibility under Rule 57G was met, and the procedural irregularity did not justify denying the credit. The Court distinguished previous judgments cited by the Revenue, highlighting that the procedural error did not invalidate the claim for credit. As a result, the Court sided with the assessee, disposing of the Excise References in their favor and against the Revenue. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48311