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TMI Blog2017 (10) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... were received and the same were processed and cleared - the invoice have nothing to do with the availability of credit in the instant case - appeal allowed - decided in favor of appellant. - E/86279 & 86280/14 - A/89536-89537/17/SMB - Dated:- 12-9-2017 - Shri Raju, Member (Technical) Shri Brijesh Pathak, Advocate for the appellant Shri Sanjay Hasija, Supdt. (AR) for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds credit was taken and suitable entry was made. Early the matter had travelled to Tribunal and Tribunal vide order no.A/59/12/SMB dated 13.04.2012 had remanded the matter back to the original adjudicating authority to verify if the goods were cleared subsequently. It is the claim of the appellant the goods were cleared after being remade. 3. Ld. Counsel pointed out that after verification the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are cleared later on is not a factor which can determine the availability of credit. 5. Ld. AR relied on the impugned order. He argued that the description of the goods received back and batch number did not match with the reprocessing goods in some of the cases. He argued that the gate passes and challans were not produced by the appellant before the lower authorities. 6. I have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoices of reprocessed goods were not produced. I find that the appellant in the goods return register have clearly mentioned the number of invoice and date against each entry. The said register was produced before the Commissioner (Appeals). If the Commissioner (Appeals) wanted he could have asked for register. However, I believe that the invoice have nothing to do with the availability of cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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