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<h1>CEGAT Tribunal Upholds Commissioner's Decision on Goods Receipt</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeals based on findings by the Commissioner (Appeals) confirming the receipt of goods in ... Proforma credit The Appellate Tribunal CEGAT, Mumbai dismissed the appeals filed by the department based on findings by the Commissioner (Appeals) that acknowledged the receipt of goods in the factory premises. The department's argument was deemed lacking merit as the Order-in-original confirmed the arrival of goods, in line with a CBEC Circular from 23-6-1995. The appeals were therefore dismissed.
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