2014 (2) TMI 494

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....he Appellant : Sh. M.S. Negi, AR For the Respondent : Sh. Joy Kumar, Advocate JUDGEMENT Per Archana Wadhwa:- All the appeals filed by the Revenue are being disposed of by a common order as the same arise out of the same impugned order passed by the Commissioner (Appeals) vide which he has set aside the orders of the Adjudicating Authority, by which he has denied the Cenvat Credit to th....

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.... Excise Law for the requirement of producing any ST-XXVI-A forms failing which the material would be treated to have not been received and credit would be disallowed. In terms of Central Excise Law the receipt of inputs is established from the statutory Central Excise Records. Moreover, the Appellant have made the payment of these inputs to the supplier through Account Payee Cheque/Draft in their ....

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....d only presumption and assumption, which cannot legally be relied upon. I therefore, find that the Appellants have proved beyond doubt that they have received the inputs in question and the same have been used by them in the manufacture of final product. Moreover I have already decided the similar issue in number of cases in favour of the Appellants. 3. The Revenue has not denied the fact th....

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.... it was observed as under:-          Demand and penalty -Denial of Cenvat Credit of duty paid for inputs- evidence- non-production of ST XXV I-A forms of sales department verifying entry of vehicles to Himachal Pradesh where factory located raising presumption of non-receipt of goods held by Tribunal in identical cases that credit do not to be denied on sole g....