Aligning the cross-hairs of your scope perfectly perpendicular the your receiver is only important if you shoot multiple ranges. For instance, a hunter who zero's his rifle for 100 or 200 yards can get by w/ eye-balling the scope because he sets it and then forgets about it.
A long range shooter using the most popular LR scope, a Leupold w/ mil-dots and turrets, who is constantly cranking the elevation turret up and down had better have his scope perfectly perpendicular to the receiver or he'll be constantly having to adjust for windage, not because of the wind, but because his scope is "canted."
There are several methods for mounting your scope, tools such as the one above, a weighted string hung from the ceiling will work, or my method requires the purchase of 2 string-levels from HomeDepot or Lowes.
I use the Stanley, aluminum cased string-levels, clip/snip the hangers (for the string) off, place one on the flat portion of receiver, (after removing bolt) level rifle on bench using your front and rear bags or rests, place second level on scope elevation turret/knob (w/ cap removed) and align scope and receiver so both are level w/ each other, what could be easier.
Cost of 2 string levels, $8-10 bucks and you can use them for the rest of your life and never worry about "canting" (scope to receiver) again.
As to shimming, my CR-6724 which has one-piece Colt scope mount is shimmed 40 thousandths in the rear w/ rings lapped to prevent torquing of scope tube. It's an old leupy VX-III and needed more elevation travel to reach the 1000 yard line.
Best option here IMHO is Badger/Leupold/or other rings which have the built in elevation adjustment. But done properly shimming is okay, as long as ya place the scope, square the scope and make certain scope and mounts are Lock-tited and torqued properly, then left alone.
my 2 cents,
Mike