2000 (3) TMI 428

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..... tity of aluminium sheets on M/s. Pooja Metals, a trader in such goods. It appears that M/s. Pooja Metals did not having any stock of these goods, asked three other traders, Jugraj Tejraj Sons, Ramesh Metal Syndicate and Angel Aluminium Corporation, to each supply part of the goods ordered to the appellant. These traders obtained certificate from the Superintendent of Central Excise having jurisd .....

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..... ct, that the goods received by the appellant were not the one shown in the subsidiary gate passes, whether correct or not does not justify denial of credit. The department would not, for deciding the adjustment of credits, themselves be concerned with who supplied the goods. All that is required or determined is that the duty has been paid on the goods which is proposed to be taken as credit, and .....

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