2010 (11) TMI 133

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..... may be a circumstance to be taken into account but when there was sufficient independent evidence of receipt of goods, the finding recorded cannot be held to be perverse on the basis of contention raised - Cenvat credit allowed.
Adarsh Kumar Goel and Rakesh Kumar Jain, JJ. REPRESENTED BY : Shri Sanjeev Kaushik, Advocate, for the Appellant. [Order per : Adarsh Kumar Goel (J)]. - This appeal .....

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..... lment of Modvat Credit without actually receiving the goods. The assessee contested the allegation and claimed that the goods were duly delivered, which was evidenced not only by octroi receipts but also by transportation documents. The adjudicating authority upheld the plea of the assessee and dropped the proceedings. Appeal of the revenue against the said order was dismissed by the Commissioner .....

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