2006 (2) TMI 449

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant is a manufacturer of automobile parts, item being door trims . These are supplied as original equipment to automobile manufacturers like Daewoo Motors India Ltd., Hindustan Motors India Ltd., Ashok Leyland Ltd., etc. Some consignments so supplied are returned by the recipient as rejects. The appellant has been taking credit of the duty paid on such items, thereafter repairing and remaki .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tention is that the statement of Shri Gupta remains controverted by contemporaneous documentary evidence. According to the learned Counsel, a statement which is contrary to documentary evidence cannot be accepted. 3. The finding is not sustainable. Contemporaneous documentary evidence confirmed the repair and clearance of the damaged door trims. An uncorroborated statement cannot find precedence .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X