2006 (11) TMI 134

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..... Rules, 1944 – Circular 441/7/99 & Not.7/99makes clear that if the goods were received and payment of duty and use thereof was verifiable, credit could not be denied merely on the ground that the documents did not contain all the particulars – credit allowed - 123 of 2006 - - - Dated:- 21-11-2006 - Shri Adarsh Kumar Goel and Rajesh Bindal, JJ. [Judgment per]- This appeal has been preferre .....

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..... djudicating authority confirmed this demand and imposed penalty which was upheld by the appellate authority. The Tribunal has accepted the appeal of the assessee holding that payment of duty, receipt of inputs and use of inputs in the final product stood proved and as per clarification from the Board, credit could not be disallowed, once payment of duty and receipt and use of inputs was establishe .....

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