https://www.taxtmi.com/caselaws?id=3889 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. en-us Tue, 13 Nov 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3889 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. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3889