CENVAT Credit Allowed Despite Procedural Lapse in Recordkeeping; Manufacturing Oversight Considered a Minor Error.

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....CENVAT Credit - the benefit of doubt goes in favour of the appellant and moreover non recording of manufacturing of dies in RG-23A Part-1 register and ER-1 returns is only procedural lapse for which the appellant can be penalized but the credit cannot be denied to the appellant - credit allowed.....