Here is my solution step by step.
1 install 'wugs root toolkit & skipsoft android toolkit
2 install USB drivers from skipsoft as its easier - select option 1 after entering the main menu
3 you need to select the build of your custom ROM in wugsfresh toolkit 4.1/4.2/4.4 etc (this is important as if you choose the wrong build it won't work straight away and you will have to try each build individually).
4.in wugsfresh select "soft bricked" and select "launch advanced Utilities"
5.select (boot temporary _ custom Recovery) and execute
now connect your n7 with the usb
6 you will see prompts on the screen saying Rebooting into bootloader and at this point press the volume down button constantly if you get a prompt "device not found......" Just press OK and follow the procedure again until your bootloader starts( of it doesn't work try a different build
7 once you bootloader starts unplug your USB instantly and then scroll down using the volume keys and select "reboot bootloader"
8 close wugsfresh "Ctrl+alt &del and end process" and restart your computer
9 after pc reboot enter the skipsoft toolkit and you can connect your n7 (still in bootloader mode) via usb
10 select your build and download the recoveries when prompted
11 when in the main menu select option 6 "flash custom recovery" and select twrp only
12 flash away (if it doesn't detect your n7 (reboot bootloader on your n7) and try again
13 once you've flashed successfully (on your n7 scroll down and select reboot into recovery and twrp should load.
14 from here you can install your desired ROM with a otg cable or from a ROM on you devices storage but if you don't have a otg cable or a rom on your storage go to the next step
15 download your desired ROM and place it on your PCs hard drive. Open wugsfresh toolkit and select launch utilities again
16 select "flash zip -file is on the computer"and press OK when prompted and select your downloaded ROM /enable wipe selected partitions and select data cache and dalvic and then confirm operation
17 you will see a prompt stating "sending ROM.......to device" this will take sometime be patient once it's completed it will reboot your device back into twrp recovery and the file will be on your devices storage in a folder called "ready to flash" and the rest is up to you.
18 once your booted into your device os you can reflash your desired recovery with the toolkit of your choice
Hope this helps