2007 (11) TMI 115

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..... ect of such inputs – duly wrote a letter to Jurisdictional Officers to inform about taking credit - proceedings proposing to deny the credit to them is not legal - appeal is allowed with consequential benefit to the appellants - E/488/2004 - A/1940/KOL/2007 - Dated:- 27-11-2007 - Dr. Chittaranj Satapathy, Member (T) and Shri D.N. Panda, Member (j) [ Order per: Chittaranjan Satapathy, Memb .....

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..... ly, they also took the credit due to them in July, 2000 and necessary returns reflecting taking of such credit was submitted to the Jurisdictional officers. All this while, the Jurisdictional officers remained silent and they neither approved nor disapproved the proposal of the Appellants to take the credit. 1 2. Subsequently, on 13-2-2001 the impugned Show Cause Notice has been issued propos .....

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