2007 (5) TMI 95

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..... E/ESM-47/2006 - Final Order No. A-816/KOL/2007 - Dated:- 8-5-2007 - [Order per] - Heard both sides. The appellants received the impugned in puts in their factory on 15-3-01 after office hours but before midnight. The concerned official of the factory prepared the goods receipt note on 16-3-01, clearly mentioning therein that the goods were received on the previous date. The relevant entries we .....

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..... (GRN) was prepared on 16-3-01 and hence the credit cannot be utilized prior to that date. 3. After hearing both sides and perusing the case records and the relevant Rules, I find that the Rules permit taking credit of duty as soon as the goods are received in a factory. In the present case, since the impugned goods have been received on 15-3-01 and the same has been duly recorded by the securi .....

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