2006 (5) TMI 411

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..... appeared appeared on behalf of the appellant. 3. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case, the credit of Rs. 18,380/- was disallowed on the ground that the appellant received less inputs than mentioned in the invoices, however, taken the credit on the quantity mentioned in the invoices. A penalty of Rs. 5000/- is imposed .....

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..... er can avail the benefit of credit in respect of the duty paid on inputs, which are used in the factory in the manufacture of dutiable final product. The credit in respect of the inputs, which are not received in the factory, in the present case, admitted by the appellant, is not admissible. I find no infirmity in the impugned order, the appeal is dismissed. (Dictated & pronounced in open Court o .....

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