2008 (2) TMI 267

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..... g document -inputs were received under the duty paying documents & were duly entered in statutory record - The same were used in the manufacture of final product which was cleared on payment of duty - no verification was conducted by revenue at the premises of respondent to show shortage of raw material - credit cant be denied
S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) Shri .....

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..... ner (Appeals) on appeal filed by respondent after going through the evidence on record disallowed the credit in respect of duty paying document, where the vehicle number was not of truck. In respect of duty paying documents where the vehicle numbers were of trucks, the credit was allowed on the ground that the duty payment in respect of the inputs is not under dispute and the respondents received .....

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..... rder, where the vehicle numbers in the duty paying documents were not trucks the credit was disallowed. In case when the inputs were received under invoices and vehicle number are of trucks the credit was allowed. The Commissioner (Appeals) after going through the evidence on record gave a finding that the inputs in question were received by the respondent under the duty paying documents and were .....

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