https://www.taxtmi.com/caselaws?id=125586 Credit on imported inputs received in instalments was held admissible where duty-paid documents supported the goods, the staggered receipt arose from storage constraints, and the lapse was only procedural. The underlying eligibility for input credit was treated as satisfied, so credit could not be denied merely because the entire quantity had not been physically received at once. The Tribunal also found no material for mala fides and held that harsh adverse remarks against departmental officers were unwarranted because they had only taken an erroneous view on credit eligibility. en-us Mon, 08 Oct 2007 00:00:00 +0530 Fri, 26 Oct 2012 16:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125586 Credit on imported inputs received in instalments was held admissible where duty-paid documents supported the goods, the staggered receipt arose from storage constraints, and the lapse was only procedural. The underlying eligibility for input credit was treated as satisfied, so credit could not be denied merely because the entire quantity had not been physically received at once. The Tribunal also found no material for mala fides and held that harsh adverse remarks against departmental officers were unwarranted because they had only taken an erroneous view on credit eligibility. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125586