2010 (11) TMI 133

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..... goods, the finding recorded cannot be held to be perverse on the basis of contention raised - Cenvat credit allowed. - 162 of 2010 - - - Dated:- 1-11-2010 - Adarsh Kumar Goel and Rakesh Kumar Jain, JJ. REPRESENTED BY : Shri Sanjeev Kaushik, Advocate, for the Appellant. [Order per : Adarsh Kumar Goel (J)]. This appeal has been preferred by the revenue under Section 35G of the Centr .....

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..... essee contested the allegation and claimed that the goods were duly delivered, which was evidenced not only by octroi receipts but also by transportation documents. The adjudicating authority upheld the plea of the assessee and dropped the proceedings. Appeal of the revenue against the said order was dismissed by the Commissioner (Appeals) and also by the Tribunal. It was held that the assessee ha .....

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