2000 (3) TMI 428

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....for the Respondents. [Order]. -  The appellant placed orders for some quantity of aluminium sheets on M/s. Pooja Metals, a trader in such goods. It appears that M/s. Pooja Metals did not having any stock of these goods, asked three other traders, Jugraj Tejraj & Sons, Ramesh Metal Syndicate and Angel Aluminium Corporation, to each supply part of the goods ordered to the appellant. These....

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....elivery challan are different. This is of course true. However, his conclusion from this fact, that the goods received by the appellant were not the one shown in the subsidiary gate passes, whether correct or not does not justify denial of credit. The department would not, for deciding the adjustment of credits, themselves be concerned with who supplied the goods. All that is required or determine....