Appeal Granted: Credit for Duty Paid Upheld Despite Different Suppliers

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, overturning the Commissioner's decision to deny credit for duty paid on aluminium sheets due to different suppliers. The Tribunal held that credit should not be denied based solely on different suppliers if duty was paid on the received goods. The appeal was allowed, and the impugned order was set aside.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant regarding the denial of credit for duty paid on aluminium sheets. The Commissioner's decision to deny credit based on different suppliers of goods and invoice issuers was overturned. The Tribunal emphasized that as long as duty was paid on the goods received, credit should not be denied solely based on different suppliers. The appeal was allowed, and the impugned order was set aside.

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