TMI Blog2014 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... t 23A register and were issued for use either on the very same day or on the next date. However, he has observed that since the debit note for the lower quality goods was issued by the appellants, after a period of 4 months from the date of receipt and use of the inputs in the factory, and inasmuch as the raw materials received by the appellants were used in the factory without any complaint about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 - Ms. Archana Wadhwa, Member (J) Shri A.C. Jain, Advocate, for the Appellant. Shri P.K. Sharma, AR, for the Respondent. ORDER The appellant is engaged in the manufacture of aluminum alloy ingots falling under Chapter 74 of the Central Excise Tariff Act. They were procuring the aluminum sections and aluminum ingots from M/s. Royal Aluminium Company (P) Ltd. under the cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Royal Aluminium Company (P) Ltd. and they were not having any transport documents as the freight was prepaid. He also clarified that goods received by the appellant from the said manufacturer were found to be sub-standard and as such, the matter was taken up by the supplier and the ultimately they had issued the debit note dated 10-9-2004 to M/s. Royal Aluminium Company (P) Ltd. He further submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals records and found that the inputs received under the cover of invoice No. 13 and 14 both dated 5-5-2004 were entered in the RG 1 part 23A register and were issued for use either on the very same day or on the next date. However, he has observed that since the debit note for the lower quality goods was issued by the appellants, after a period of 4 months from the date of receipt and use of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record to show that the appellant has not received the goods. In fact the appellants have shown the receipt of the goods in their statutory RG 1 part 23A documents and has also shown the use of the same in the manufacture of final product and the final product stand cleared by them on payment of duty. As such, I find no merits in the Revenue s stand that the appellant s has not received the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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