https://www.taxtmi.com/caselaws?id=123142 Input tax credit could not be denied merely because the goods were received under a delivery challan rather than a different receipt document. The record stated that the appellants received the goods under their own delivery challan, and such challans were recognised as permissible documents under Rule 52A of the Central Excise Rules, 1944 at the relevant time. As there was no adverse finding against that factual position, the stated ground for denying credit could not be sustained, and the assessee succeeded. en-us Mon, 17 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123142 Input tax credit could not be denied merely because the goods were received under a delivery challan rather than a different receipt document. The record stated that the appellants received the goods under their own delivery challan, and such challans were recognised as permissible documents under Rule 52A of the Central Excise Rules, 1944 at the relevant time. As there was no adverse finding against that factual position, the stated ground for denying credit could not be sustained, and the assessee succeeded. Case-Laws Central Excise Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123142