https://www.taxtmi.com/caselaws?id=209077 Credit on returned goods was not to be denied merely because it was taken before physical receipt, where the identity and quantity of the goods were accepted and the goods were later received. The timing difference was treated as a technical irregularity rather than a substantive bar to credit. Once the returned waste parings were received from the sister concern, entitlement to credit arose, and prior availment alone could not defeat otherwise admissible credit. en-us Fri, 11 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209077 Credit on returned goods was not to be denied merely because it was taken before physical receipt, where the identity and quantity of the goods were accepted and the goods were later received. The timing difference was treated as a technical irregularity rather than a substantive bar to credit. Once the returned waste parings were received from the sister concern, entitlement to credit arose, and prior availment alone could not defeat otherwise admissible credit. Case-Laws Central Excise Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209077