Cenvat credit cannot be denied for missing transport forms when invoices and records otherwise prove receipt of inputs.

Cenvat credit could not be denied solely for non-production of ST-XXVI-A forms where invoices, statutory excise records, account payee cheque payments, and proof of encashment by the supplier established receipt and use of inputs. Rule 57G(3) did not make the transport form a mandatory precondition for credit, and the documentary evidence on record supported the finding that inputs were received in the factory. The Revenue's challenge therefore failed, and the credit was sustained.

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Issues: Whether Cenvat credit could be denied merely because the assessee did not produce ST-XXVI-A forms, and whether the evidence on record established receipt of inputs in the factory.

Analysis: Rule 57G(3) of the Central Excise Rules, 1944 was relied upon by the Revenue to contend that credit was not admissible unless the prescribed documents accompanied the inputs. The record, however, showed that the Commissioner (Appeals) had examined invoices, statutory excise records, payment by account payee cheques, and proof of encashment by the supplier, all of which supported actual receipt and use of inputs. There was no provision under the Central Excise law making production of ST-XXVI-A forms a precondition for treating the goods as not received or for denying credit.

Conclusion: The non-production of ST-XXVI-A forms did not justify denial of Cenvat credit, and the finding that inputs were received was sustained. The Revenue's appeal failed.

Ratio Decidendi: Cenvat credit cannot be denied on the sole ground of non-production of a State transport form when receipt of inputs is otherwise established by statutory records and supporting documentary evidence.

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