1996 (3) TMI 468

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.... Singh, JDR, for the Respondent. [Order]. - The issue being common, both appeals are disposed of by this common order. 2.  The appellant received part of each of five consignments which were imported into India and cleared through customs on bills of entry. The procedure laid down prescribed that in such a situation, credit could be taken on the basis of a consignment showing payment....

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....tween the goods which were to be accompanied by documents and goods which were received under its cover. In my view a certificate in question would cover the consignment after it can be shown to relate to it and to tally with regard to physical particulars and payment of duty. Apart from this credit was only taken after this certificate was received. There is no dispute that the inputs were receiv....