2008 (5) TMI 106

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..... d copy of invoice showing truck number & also produced G/R issued by the transport company showing the same truck numbers - Octroi receipts & weighment slip also bearing the same truck number – credit not deniable - E/2007-2008/2005-SM - 855-856/2008-SM(BR)(PB), - Dated:- 29-5-2008 - Shri S.S. Kang, Vice-President Shri Bipin Garg, Advocate, for the Appellant. Shri S.L. Meena, SDR, for .....

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..... i receipt showing the same number and the description of the same goods. The weighment slip at the time of receipt of goods at the factory also shows the same vehicle number. Same is the situation in case of other truck numbers. As the inputs received in the factory are used in the manufacture of final product which were cleared on payment of duty, therefore, denial of credit on the ground of truc .....

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..... aring the same truck numbers. In these circumstances, it cannot be held that the appellants had not received inputs in question. As the appellants received the inputs from registered dealer under the cover of invoice showing payment of duty, therefore, denial of credit on the ground that registered dealer has not received the material is not sustainable. Impugned order is set aside and appeals are .....

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