2007 (5) TMI 95

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....n their factory on 15-3-01 after office hours but before midnight. The concerned official of the factory prepared the goods receipt note on 16-3-01, clearly mentioning therein that the goods were received on the previous date. The relevant entries were also made in RG 23A, Part I Register on 16-3-01. The ld. Consultant appearing for the appellants states that the fact of receipt of the goods on 15....

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....and the relevant Rules, I find that the Rules permit taking credit of duty as soon as the goods are received in a factory. In the present case, since the impugned goods have been received on 15-3-01 and the same has been duly recorded by the security personnel as well as the official who prepared the Goods Receipt Note on the next date during office hours, the appellants are entitled to the credit....