2014 (5) TMI 906

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods/inputs have not been received by the appellant and same has not been used. It is admitted fact that inputs have been received and used in the manufacture of final product. In this circumstances, as held by the tribunal in the appellant's own case [2006 (2) TMI 51 - Appellate Tribunal, Mumbai], the appellant's are entitled to take credit. Further, I find that the correlation of sale invoice of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ard both sides. 3. In this case, it is not in dispute that the goods/inputs have not been received by the appellant and same has not been used. It is admitted fact that inputs have been received and used in the manufacture of final product. In this circumstances, as held by the tribunal in the appellant's own case vide Order no. A/1373/C-IV/WZB/2006/SMB dated 08.02.2006, the appellant's .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X