Delivery challan accepted as a valid document for credit under Rule 52A; denial of credit was unsustainable.

Input tax credit could not be denied merely because the goods were received under a delivery challan rather than a different receipt document. The record stated that the appellants received the goods under their own delivery challan, and such challans were recognised as permissible documents under Rule 52A of the Central Excise Rules, 1944 at the relevant time. As there was no adverse finding against that factual position, the stated ground for denying credit could not be sustained, and the assessee succeeded.

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Issues: Whether credit could be denied on the ground that the goods were received under a delivery challan instead of a document issued under Rule 52A of the Central Excise Rules, 1944.

Analysis: The Lower Appellate Authority denied credit on the premise that the receipt document was not one contemplated by Rule 52A. The record, however, showed that the appellants had asserted receipt of the goods under their own delivery challan, and such challans were specifically recognised as permissible documents under Rule 52A at the relevant time. In the absence of any adverse finding against that factual position, the basis for denial of credit could not stand.

Conclusion: The denial of credit was unsustainable and the appeal was allowed in favour of the assessee.

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