2007 (12) TMI 342 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal of the Appellants as the Lower Appellate Authority wrongly denied credit of about Rs. 12.18 lakhs based on the issue of document under Rule 52A. The goods were received under the Appellants' own challan, which was valid under Rule 52A. The impugned order was set aside, and the appeal was allowed with consequential benefit to the Appellants.