TMI Blog2008 (5) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs is established, document showing duty payment is supported by facts, and records of supplier of inputs show that he purchased the duty paid goods/inputs before resale and passed on the credit of duty thereon, credit could not be denied, on the basis of technical breaches, to assessee who used those inputs for manufacturing final products - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20/-. It has been alleged that in respect of one voice the MC has been taken on the basis of original invoice. It is the contention of the appellant that the duplicate copy of invoice has been recovered by the check post authority and therefore they were not in a position to submit the duplicate copy on which alone the Modvat credit was supposed to be taken. In respect of all the remaining six inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied on ground that same was taken without taking/applying for required permission of competent authority. Similar decision has been taken by the Punjab Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Ralson India Ltd. [2006 (202) E.L.T. 759 (P H) = 2008 (10) S.T.R. 505 (P H). Further it has been urged that when the credit is taken on the basis of dealer s invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid goods/inputs before resale and passed on the credit of duty thereon, credit could not be denied, on the basis of technical breaches, to assessee who used those inputs for manufacturing final products. 4. In view of these clear cut rulings, we are of the considered view that the decision of the Commissioner (Appeals) is not sustainable. Hence we allow the appeal with Consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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