2007 (11) TMI 223

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..... f duty paid goods were used in the factory - assessee’s invoice contains the details viz description of the goods, AV, name & address of factory or warehouse where the goods are to be received - in view of this, denial of credit not sustainable - E/351/2006-SM - 1755/2007-SM(BR)(PB), - Dated:- 19-11-2007 - Shri S.S. Kang, Vice President [Order].-1. Heard both sides. The appellants filed .....

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..... nied on procedural lapse if duty paid goods were used in the factory. In view of this, denial of credit is not sustainable. 3. The contention of revenue is that invoice, copy of which is on record, is computer generated and typed and name of the appellant was hand written, therefore, the credit was rightly denied. 4. In this case, duty paid inputs were received in the factory and used in .....

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..... se the assessee's invoice contains the details viz description of the goods, assessable value, name and address of the factory or warehouse where the goods are to be received, and if the assessee has filed a declaration as contemplated in the modvat rules, the Assistant Commissioner having jurisdiction over the factory would allow the credit of duty so paid after making enquiries as above. It .....

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