2008 (9) TMI 645

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..... bout the duty paid character of the inputs that received in the factory and their utilization in the manufacture of final products, cleared on payment of duty, the denial of credit on the technical and procedural grounds is not called for - there is no justification for denial of credit or for imposition of penalty - appeal allowed - decided in favor of appellant.
Ms. Archana Wadhwa, Shri B.S.V .....

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..... s the Departments' contention that there is no endorsement by the appraiser in the Bills of Entry to the effect that the goods in question are being diverted to the appellants-company for availment of credit by the recipient, such an endorsement is necessary in terms of Public Notice No. 32/99 dated 2-7-99 issued by Commissioner of Customs, Mumbai. In the impugned order the Commissioner held that .....

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..... that received in the factory and their utilization in the manufacture of final products, cleared on payment of duty, the denial of credit on the technical and procedural grounds is not called for. The Hon'ble High Court of Gujarat in the case of M/s. Vimal Enterprises v. UOI - 2006 (195) E.L.T. 267 (Gujarat) has observed that the entire endeavour of the Revenue should be to make the scheme effect .....

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