2004 (12) TMI 485

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..... has challenged the order of the Commissioner (Appeals) on the ground that it was wrongly held by him that the delivery note containing all the particulars is necessarily an invoice issued under Rule 52A which is a specified document under Rule 57G(3) of the Central Excise Rules, 1944. Shri P.M. Rao, learned JDR appearing for the Revenue stated that the delivery note was an invalid document as the .....

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..... credit. I find that the Commissioner (Appeals) has already given the finding that in the delivery note all the required particulars are given. Once the duty paid nature of the goods received and used by the respondents is not disputed and all the particulars required are given in the delivery note, question of denial of credit does not arise. Therefore, the order of the Commissioner (Appeals) is c .....

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