1997 (6) TMI 181

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..... s. [Order]. - This is an appeal against the order of Collector (Appeals), Ghaziabad dated 4-11-1992. 2. Learned Counsel stated that the appellants had imported aluminium raw material for manufacture of condensers and evaporators, - parts of automotive air-conditioning system which they manufacture. 3. The consignment was received in the factory and Modvat credit of CVD was taken but .....

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..... acture and utilised as such. It was his submission that there is no doubt that maintaining proper records in the form of RG 23A Parts I and II was mandatory and they were maintaining such records but the entry remained to be made in Part I due to a clerical error which was condonable and in any eventuality, the Modvat could not be denied merely on account of such procedural error as has been held .....

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..... sp;Learned DR drew attention to the order-in-original and order-in-appeal and reiterated the Department's view as contained therein. 10. I have considered the above submissions. I observe that there is a lot of force in the arguments of the learned Counsel. 11. It has already been held in a series of Tribunal's orders that a substantive benefit if otherwise due should not be disallowed .....

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