CESTAT allows transitional credit as petitioner complied with Procedures for availing credit

Jindal Texofab Ltd Vs C.C.E. (CESTAT Ahmedabad)

As per the above report it can be seen that after proper verification some discrepancy was found for Rs 1, 50,250/- which was reversed by the appellant. As per the procedure the proper stock verification was conducted by the Superintendent thereafter the Adjudicating Authority seeking further verification of all the records is unwarranted. We are of the view that the aforesaid verification report is conclusive one therefore; no further material is required for establishing the

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