TMI Blog2015 (10) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... through vehicle No. DD03 A9902 which had reached the weigh bridge in Taloja which is near to the factory and they have also produced the payment details to the weigh bridge, which includes number of consignments received by them. The invoices produced by the appellant indicate that the finished products were cleared on payment of duty. Thus, over all it appears that there are some procedural irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Co. to the appellant and there was no entry in RG-23 Part I register, it was proposed to deny the credit taken on the said goods. 2. Learned counsel for the appellant submits that they have written to the Appraising Officer that the said goods will be transferred to their unit in Taloja at the time of import itself and the said letter has been received by the Appraising Officer. It can be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the inputs were not received in their factory and used in the manufacture of finished products which were cleared on payment of duty. 3. Learned AR, on the other hand, stated that there is no endorsement on the bill of entry. Moreover, P.K. Trading being the registered dealer should have issued an invoice in the name of the appellant which has not been done in this case. Moreover, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that there are some procedural irregularities. However, from the document it is established that the goods were received by the appellant and were used in the manufacturing process and the finished goods were cleared on payment of duty. Under the circumstances, I do not find any reason to deny the cenvat credit. Accordingly, the impugned order is set aside and the appeal is allowed. (Operativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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