9911796707
TMI Blog2014 (1) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... gap of 3 days and same has been cleared on payment of duty. Therefore, the only lapse on the appellant is that they have not followed the proper procedure. For not following the proper procedure, credit cannot be denied. Accordingly, I hold that the appellant are entitled to credit as said goods have been cleared on payment of duty. Therefore, impugned order for denial of CENVAT credit is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of duty paid on these goods by cancelling the invoice on 03.03.1998. On 06.03.1998, they actually received the goods also. But on 03.03.1998 as the goods were not in their factory and they have taken the credit, therefore a show-cause notice was issued for denial of the credit. Accordingly, impugned proceedings were issue, demands were confirmed against the appellant. Aggrieved from the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. 5. Heard both sides. Considered the submissions. 6. It is admitted fact that the goods have been returned back to the appellant although after a gap of 3 days and same has been cleared on payment of duty. Therefore, the only lapse on the appellant is that they have not followed the proper procedure. For not following the proper procedure, credit cannot be denied. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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