https://www.taxtmi.com/caselaws?id=113742 The appellant, a Public Sector Unit, was denied credit of duty paid on capital goods received from another Public Sector Unit due to missing transport documents. The court found that the denial was unjust as both units failed to follow proper procedures, and the goods were received under a transit challan within the specified time frame. The lower authorities' decision was overturned, and the appellant was granted the credit. The department was given the discretion to take action against any procedural violations. en-us Fri, 31 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 11:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113742 The appellant, a Public Sector Unit, was denied credit of duty paid on capital goods received from another Public Sector Unit due to missing transport documents. The court found that the denial was unjust as both units failed to follow proper procedures, and the goods were received under a transit challan within the specified time frame. The lower authorities' decision was overturned, and the appellant was granted the credit. The department was given the discretion to take action against any procedural violations. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113742