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TMI Blog2017 (5) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ill No.461582, dt.19.02.2008, the same is not admissible to them - appeal allowed - decided partly in favor of appellant. - E/13083/2013-SM - A/10518/2017 - Dated:- 2-3-2017 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri Gunjan Shah, Chartered Accountant For Respondent: Shri N. Satwani, A.R. Per: Dr. D.M. Misra This appeal is filed against OIA No.SRP/104/VAPI/2013- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said order, the Appellant filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. The learned Chartered Accountant for the Appellant submits that even though in both the Bills of Entry the address was shown as Plot No.28, their another premises registered as dealer, however, the inputs had been duly received in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008. 4. The learned Authorized Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. On going through the relevant documents viz. Bills of Entry, Transporter s challan, goods receipt note, and stock register, issue slip for manufacture, the appellant could establish that they had received imported con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible to them. But, since they failed to establish receipt of the inputs against Bill No.461582, dt.19.02.2008, the same is not admissible to them. 8. The impugned order is modified to the above extent by allowing credit only against Bill of Entry No.775377, dt.26.06.2008. Appeal is partly allowed to the above extent. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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