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TMI Blog2011 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... f the credit on the ground that they are not entitled to avail cenvat credit on the basis of their own invoices - Held that:- No doubt the appellant should not have availed the credit before the actual receipt of the goods. But once the same are received, he becomes entitled to the modvat credit. As such, it is only a question of time gap between taking of credit and actual receipt of the goods. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of the first schedule of Central Excise Tariff Act, 1985. They removed plastic waste on payment of duty to their other sister concern located at Gandhi Nagar. However, the said goods so cleared by them were received back from their sister concern. They availed cenvat credit on their own invoices. 2. Show cause notice was issued to the appellants proposing denial of the credit of Rs. 8,32,467 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 267/44/2009-CX 8 dated 25.11.2009. As regards the description and quantity of the waste received back by them, he also held in favour of the appellant. As regards the shortage of some of the goods, the appellant has already accepted and paid duty of Rs. 1063/-. 4. However, Commissioner (Appeals) has observed that as the appellants had taken the credit before receipt of the returned goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate authority. No doubt the appellant should not have availed the credit before the actual receipt of the goods. But once the same are received, he becomes entitled to the modvat credit. As such, it is only a question of time gap between taking of credit and actual receipt of the goods. The same cannot be made basis for denial of the credit. Even according to the appellate authority, appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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