https://www.taxtmi.com/caselaws?id=94582 Credit on duty-paid goods cannot be denied merely because the invoice and delivery challan were issued by a trader different from the actual suppliers. The decisive question is whether the goods actually received were other than those covered by the subsidiary gate passes and related duty-paid documents. Where the record shows receipt of the same goods and contains no proof of substitution, denial of credit is not justified. The arrangement is also consistent with ordinary commercial practice, where one trader acts as the contractual point of contact while procuring goods from others. On these facts, the credit was rightly taken and the order denying it was set aside. en-us Fri, 31 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94582 Credit on duty-paid goods cannot be denied merely because the invoice and delivery challan were issued by a trader different from the actual suppliers. The decisive question is whether the goods actually received were other than those covered by the subsidiary gate passes and related duty-paid documents. Where the record shows receipt of the same goods and contains no proof of substitution, denial of credit is not justified. The arrangement is also consistent with ordinary commercial practice, where one trader acts as the contractual point of contact while procuring goods from others. On these facts, the credit was rightly taken and the order denying it was set aside. Case-Laws Central Excise Fri, 31 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94582