2008 (8) TMI 74

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..... as been taken not in one go but in piecemeal as and when the appellant received the goods in their factory - It is not the department’s case that appellants are not entitled to avail the credit at all - entire issue is revenue neutral - objection is only as regards timing of availment of credit, which cannot be made a basis for denial of the credit
Ms. Archana Wadhwa, Member (J) and Shri B.S.V. .....

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..... oods as is clear from the fact that the expression used is "invoice" and not "bill of entry", we find that the entire issue is revenue neutral. It is not the department's case that appellants are not entitled to avail the credit at all. The objection is only as regards timing of availment of credit, which cannot be made a basis for denial of the credit at all. 3. Apart from the above, we find tha .....

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..... the correctness of the same and the appellant's entitlement to avail the credit on the basis of the same. Having defaced such documents, it cannot be presumed that the Supdtt. was kept in dark or there was any suppression or mis-statement on the part of the appellant, so as to justifiably invoke the longer period of limitation. 4. In view of the above, we set aside the impugned order and allow t .....

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