2007 (6) TMI 206

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..... r]. - This appeal is filed by the Revenue against the order-in-appeal No. PII/10/2006 dated 24-1-2006. 2. Considered the submission made by both sides and perused the records. 3. The Revenue is in appeal against the order of the Commissioner (Appeals) on the ground that the respondent had written off the value of the unserviceable or damaged raw material, packing material thereof from the books .....

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..... edit can be denied to the appellants only if the goods have not been used in the manufacture of final product or if the goods are removed as such. The credit cannot be denied to the appellant when the value of the inputs etc. have been written off from the books when those inputs have not been removed from the factory, Further, credit cannot also be denied just because are lying in the factory pen .....

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