2013 (12) TMI 1135

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..... either the duty was paid by them on imported goods or the goods were received in the factory and utilised in the manufacture of final product. In the absence of all these allegations, I find no reason to deny the credit of duty availed by the respondents on the certified copy of Bill of Entry - Decided against Revenue. - E/1587/2010-SM(BR) - Final Order No. 990/2012-SM(BR)(PB) - Dated:- 16-7-201 .....

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..... ther the duty was paid by them on imported goods or the goods were received in the factory and utilised in the manufacture of final product. In the absence of all these allegations, I find no reason to deny the credit of duty availed by the respondents on the certified copy of Bill of Entry. Accordingly, the appeal filed by the Revenue is rejected. (Pronounced in the open court) - - TaxTMI - .....

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