TMI Blog2009 (7) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed. - E/30/2009 - A/1496/2009-WZB/AHD - Dated:- 8-7-2009 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Manas Ghosh, Sr. Manager, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. A very short issue is involved in the present appeal. The appellants have availed duty credit of Rs. 1,27,611/- on rejected goods on the basis of their own original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer to receive back the rejected goods and to avail the credit of duty originally paid by them under the cover of the invoice issued at the time of clearance of the goods. The objection of the authorities that it should be an invoice issued by the manufacturer of the inputs also stands satisfied on the same interpretation advanced by the department that if rejected goods are to be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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