1996 (3) TMI 468

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..... The issue being common, both appeals are disposed of by this common order. 2. The appellant received part of each of five consignments which were imported into India and cleared through customs on bills of entry. The procedure laid down prescribed that in such a situation, credit could be taken on the basis of a consignment showing payment of duty to be issued to the Superintendent in whose cha .....

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..... which were received under its cover. In my view a certificate in question would cover the consignment after it can be shown to relate to it and to tally with regard to physical particulars and payment of duty. Apart from this credit was only taken after this certificate was received. There is no dispute that the inputs were received in the factory and were utilised as inputs. The decisions of this .....

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