1999 (1) TMI 120

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....td., 111, M.I.D.C. Industrial Estate, Dhatav, Tal: Roha, Dist: Raigad, (hereinafter referred to as 'appellant') took Modvat credit on the basis of Invoices No. 18639 of M/s. D.M.C. Ltd. and No. 1750 of M/s. H.M.C. The adjudicating authority denied the Modvat credit on the ground that the appellants could not co-relate the inputs so received with that of statutory records, maintained by them. Inasm....

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.... Senior Manager appeared for hearing and reiterated the submissions made in the appeal. 4. I find that the appellants had accounted the inputs in their private records. The non-accountal of inputs in RG 23A Part I is a procedural lapse. There are a number of judgments in which it is held that Modvat credit is not deniable merely on account of procedural irregularities, when substantial com....