Customs, Excise and Gold Tribunal - Mumbai
Smruti Organics Ltd. vs Commissioner Of Central Excise on 18 April, 1998
Equivalent citations: 1998(101)ELT74(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. Appeal admitted and taken up for disposal, waiving predeposit.
2. In the order impugned in the appeal, Commissioner (Appeals) confirmed the denial of credit on the ground that the invoices of which credit was taken did not contain details of mode of transport.
3. After hearing both sides, I am of the view that in a situation of this kind, where there is no dispute that duty had been paid when the inputs have been received, denial of credit on the ground of lack of minor details which can easily subsequently be supplied and has not a bearing on the payment of duty or receipt of inputs, is not justified.
4. I therefore set aside the order impugned and allow the appeal.