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TMI Blog2007 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... on such goods - Therefore, in the peculiar facts and circumstances of the case, credit taken cannot be held to be irregular. No case has been made out by revenue for interfering with the orders of the Commissioner (Appeals) - E/261 and 262/2007 - A/2897-2898/2007-WZB/AHD - Dated:- 22-11-2007 - Shri M. Veeraiyan, Member (T) Shri M.M. Mathkar, JDR, for the Appellant. Shri P. V. Sheth, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the credit of Rs.7,997/- on such materials supplied by Unit-V. (c) The original authority held that in as much as the Unit-V has themselves not manufactured the product, their documents cannot be taken as documents on which the credit can be availed and accordingly denied the credit availed by them and also imposed penalty of Rs.7,997/-. (d) The Commissioner (Appeals) set aside the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not eligible for the credit. I find from the records that M/s Amul Industries (P) Ltd. Unit-V have been registered with the jurisdictional officers; they are having more than one unit; Unit-V have manufactured the goods on job work basis and the duty payment was made by the Unit-V. In such a situation that the submission that Unit-I of the same company and M/s Advin Diesels (the other respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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