2011 (6) TMI 370

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..... to them, they will be able to satisfy the authorities below with reference to contract etc. that they had fulfilled the conditions set out in Circular No.97/8/2007 dt. 23.8.2007 - Held that:- Since the assessees claim that now they are in a position to produce relevant contracts to establish fulfillment of the requirements for the purpose of availing credit in terms of above circular, set aside t .....

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..... d not produce any document to show that the title in the goods remained with the seller (assessee) until delivery of goods in acceptable condition to the purchaser at his door step and that the seller bore the risk of loss of or damage to the goods during transit to the destination and that freight charges were an integral part of the price of goods. 3. Ld. consultant for the assessee submits th .....

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