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2012 (7) TMI 3 - CESTAT, NEW DELHIDenial of credit - allegation of making the entries in RG 23 A prior to actual receipt of the imported goods - Held that:- As all the details were available in the invoices are clearly mentioned credit cannot be denied to the respondents - the goods in question were actually received by the respondents, as was clear from the gate entries and material received notes - in respect of certain entries where the quantity did not tally with the quantity shown in the bill of entry the Deputy Commissioner is directed to allow the credit after verification as the goods were entered in RG I register in different lots. Notification No. 7/99- CE read with Boar s Circular No. 441/7/95 C E dated 23.2.99 was not applicable as issued subsequent to the period involved - Held that:- Reading of Board s Circular makes it clear that the credit should not be denied on the technical and procedural violations and wherever there is no dispute about the duty paid character of the goods, their receipt in the assessee's factory and subsequent use in the manufacture of final product, the show cause notices should not be issued for denial of such credit. Admittedly such clarification relate to past period also. No dispute on availability of credit on merits - the Revenue case as projected in the show cause notice was only in respect of procedural violations thus there is no need for verification of the otherwise admissible modvat credit.
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