1994 (12) TMI 229

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.... Shri S. Sachdeva, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - When the Stay application was called, the learned Advocate for the appellant was not present. For reasons, which will become apparent, we have, after hearing the learned SDR, decided to grant the waiver of pre-deposit of duty and with the consent of the SDR, dispose of the appeal. 2.  The appell....

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....arious decisions of this Tribunal [1989 (42) E.L.T. 417, 1990 (48) E.L.T. 299 (Tribunal) = 1990 (30) E.C.R. 217 and 1990 (47) E.L.T. 292 (Tribunal) = 1990 (31) E.C.R. 111], it has been held that where the inputs have been actually received and utilised by the assessee credit cannot be refused on the ground that some procedures were not followed. It is not in question that the appellant received th....