2007 (11) TMI 168

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.... respondent. 2. In this case, Credit has been denied on the ground that the respondent failed to produce Sales Tax Form ST-XXVI-A. It is presumed that the respondent had not received the inputs in their factory. The Commissioner (Appeals) allowed the appeal of the respondent. The Revenue filed this appeal again the order of the Commissioner (Appeals). 3. Ld. DR on behalf of the Revenue reiterate....

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....ellants sub missions made in writing and at the time of personal hearing and observed that the demand in question has been confirmed only on the ground that the entry of the inputs was not found in the records of the ST Tax/Barrier. As there is no provision under the Central Excise Law for the requirement of producing any ST-XXVIA forms failing which the material would be treated to have not been ....

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.... of duty and availment of payment through Account Payee Cheques by the consignor of inputs i.e. M/s. K.C. and realization/encashing of these cheques in their account etc." 5. It is seen that in the Grounds of Appeal, it is contended by the Revenue that the requirement of ST-3 Form is not necessary for the purpose of availing Cenvat credit. The contention of the Revenue is that the respondent fail....