https://www.taxtmi.com/caselaws?id=343336 The Tribunal partially allowed the appeal in favor of the Appellant concerning the irregular availment of credit against imported inputs. The Appellant successfully demonstrated the receipt of inputs at their factory for one Bill of Entry, leading to the admissibility of credit for that entry. However, for the other Bill of Entry where receipt was not established, the credit was deemed inadmissible. As a result, the impugned order was modified to permit credit only against the Bill of Entry where receipt was proven, providing relief to the Appellant in part. en-us Thu, 02 Mar 2017 00:00:00 +0530 Tue, 23 May 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343336 The Tribunal partially allowed the appeal in favor of the Appellant concerning the irregular availment of credit against imported inputs. The Appellant successfully demonstrated the receipt of inputs at their factory for one Bill of Entry, leading to the admissibility of credit for that entry. However, for the other Bill of Entry where receipt was not established, the credit was deemed inadmissible. As a result, the impugned order was modified to permit credit only against the Bill of Entry where receipt was proven, providing relief to the Appellant in part. Case-Laws Central Excise Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343336