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        Appeal Dismissed: Credits Valid Based on Cheque Dates

        COMMISSIONER OF C. EX., CHANDIGARH Versus RAJ FORGING & GEARS LTD.

        COMMISSIONER OF C. EX., CHANDIGARH Versus RAJ FORGING & GEARS LTD. - 2006 (197) E.L.T. 271 (Tri. - Del.) The Revenue filed an appeal against the Order-in-Appeal passed by the Commissioner (Appeals) regarding credits taken in PLA. The Revenue argued insufficient balance in PLA at the time of goods clearance on specific dates. The Respondent contended that credits were based on cheque presentation dates, relying on a Board Circular. The Tribunal dismissed the appeal, stating that the cheques were not dishonored, and upheld the Respondent's position.

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