https://www.taxtmi.com/caselaws?id=53602 The Tribunal set aside the Commissioner (Appeals)'s decision to deny credit and impose a penalty on the appellants for a clerical error in not making an entry in RG 23A Part I. The Tribunal found that the goods were received and used in manufacturing, and the error was clerical. Emphasizing the importance of proper documentation, the Tribunal allowed the appeal, stating that credit should not be denied for clerical errors if the necessary requirements for claiming credit are met. en-us Tue, 28 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53602 The Tribunal set aside the Commissioner (Appeals)'s decision to deny credit and impose a penalty on the appellants for a clerical error in not making an entry in RG 23A Part I. The Tribunal found that the goods were received and used in manufacturing, and the error was clerical. Emphasizing the importance of proper documentation, the Tribunal allowed the appeal, stating that credit should not be denied for clerical errors if the necessary requirements for claiming credit are met. Case-Laws Central Excise Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53602