2006 (8) TMI 80

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.... both sides. Shri Anand Nainawati, learned CA appearing on behalf of the appellants states that the issue relates to manufactured goods found in the store room and packing room on 26-8-95 which were not reflected in the RG-1 Register. He states that the goods were very much available in the factory premises and there was no intention of clearing the goods without payment of duty clandestinely. He ....

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....000/- The appeal is thus partly allowed. Appeal No. E/3561/04 3.Heard both sides. By the impugned order, the appellants have been   denied credit of Rs. 53,248.15 on the ground that the goods were received under documents which were not directly consigned to them as per provisions of Rule 57T(3). In view of the provisions of the said rule applicable at the material time, I find not....

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....the appellants had declared the input as HOE S 4293 where as the description in B/Entry is HOE S 4291. Shri Anand Nainavati, learned CA appearing for the appellants states that the raw material in question was directly imported by the appellants and the raw material HOE S 4291 and HOE S 4293 are the same and are used for manufacture of detergent. He further states that a reference to the invoice i....