1991 (12) TMI 177

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....ts. [Order]. -  This is an appeal directed against the order passed by the Collector (Appeals) bearing No. GSM-2386/89-BIII, dated 6-12-1989 rejected the appellants' appeal. The facts involved can be identified as below: The appellants received certain inputs from one M/s. Neha Engineering (P) Ltd. which is a small scale unit. The inputs were received by the appellants during the per....

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....e issued by the Range Supdt. dated 22-3-1986 has not been allowed, by both the authorities below. The present appeal is against the aforesaid order. 2. Shri Bhatt, on behalf of the appellants, pleaded that it is not disputed that the inputs received under the four invoices were duty paid and duty has been paid. TR 6 challan is also a duty payment document, though it is not specifically mentione....

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....e, credit of duty paid on inputs is given on the basis of particulars of duty A.R 1 etc. Rule 57G prescribes this requirement. It cannot be denied that TR 6 Challans is also an instrument for payment of dues to the Government and the same is prescribed under the Treasury Rules. The only difficulty could be that TR 6 Challans may not have the column for indicating the particulars of goods, in respe....