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Judgment
Pankaj Mithal, J.—Heard learned counsel for the parties. The cause shown for condonation of delay is sufficient. The delay in filing the commercial tax revision is condoned.
The application for condonation of delay No. 63839 of 2013 is allowed.
Office is directed to allot regular number.
The amendment application filed today is taken on record.
The amendment prayed for is of a formal nature. Accordingly, it is permitted.
The amendment application is allowed.
In the year 2007-08 the input tax credits claimed by the assessee was rejected by the assessing authority on the ground that the assessee did not maintain separate account in respect of raw material purchased from outside the U.P. as well as the raw material purchased within the State of U.P.
The first appellate authority has recorded a clear finding that the account books maintained by the assessee dealers reveals that the assessee has maintained separate accounts for the purchase of raw material and packing material from outside the State as well as that purchased within the State.
The separate accounts have also been maintained of the goods manufactured out of raw material so purchased from outside as well as in side. The aforesaid finding has been upheld by the tribunal. In view of above finding the basic for refusing input credits so as to exist and as such, the revision has no merit and is dismissed.