2009 (7) TMI 307

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..... roduced which bear the same truck number. Even weighment slips were also of the same truck number - On that basis the Tribunal held that credit could not be denied to the dealer-respondent on the ground that registered dealer had not received the material. Accordingly it has been rightly held by the Tribunal that the credit is available to the respondent. - we find that the findings recorded by th .....

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..... he Tribunal has recorded a categorical finding that the dealer- respondent had produced a copy of invoice showing truck number and also produced G/R issued by the transport company showing the same truck number. Octroi receipts were also produced which bear the same truck number. Even weighment slips were also of the same truck number. On the basis of the aforesaid material the Tribunal has taken .....

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