TMI Blog2016 (7) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... allowable when the goods are received in the factory. - credit cannot be denied. - Excise Appeal No. 116/2007 - Final Order No. FO/A/75546/2016 - Dated:- 11-7-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI H.K. THAKUR, TECHNICAL MEMBER Sri R. Raghavan, Advocate Miss S. Chatterjee, Advocate , FOR APPELLANT(S) Sri A. Roy, Supdt. (A.R.), FOR THE RESPONDENT(S) ORDER Per SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the alleged disallowances are covered by the ANNEXUREC to the show cause notice at page 22 of the appeal folder. 2. Appellant submits that it had proved that they have taken credit properly on genuine invoices at the time of receipt of the goods and subsequently credit was taken on appropriate duty paid invoices consequent upon rectification of the goods that came back to the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the credit. 4. With the aforesaid submission, appellants prayer is to allow the appeal granting credit on both counts. 5. So far as the first count of demand is concerned, Revenue contradicts submissions of the appellant on the ground that there was no proper reference to the document to entertain claim of the appellant. On the second count of demand, it is explained by the Revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test case reveals that the original invoice was dated 12/3/1998 when accompanied the goods. Credit was taken on that basis. When goods covered by that invoice was subsequently returned back to the supplier, the credit taken was reversed. Revenue has no difference to this. So also it did not dispute on the subsequent duty paying documents dated 30th September, 1998 when came alongwith subsequent s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. The rules and procedures are sub-ordinate to the basic legislation. It is settled principle of law as has been held in the case of Sambhaji Vs. Gangabai reported in 2009 (240) ELT 161 (SC) that rules and procedures are servant of law but should not be tyrant. 10. With the aforesaid observation the appellant also succeeds on the second count of the demand because appeal of 2007 is consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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