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2013 (12) TMI 216 - CESTAT NEW DELHICenvat Credit - profit of receipt of inputs / raw material - Requisite form i.e; ST XXVI-A form not supplied to department – Held that:- Denial of credit on the basis of ST XXVI-A form issued by Sales Tax Department cannot be on the sole ground of non-production of such forms – COMMISSIONER OF C. EX., CHANDIGARH Versus HITKARI INDUSTRIES LTD. [2008 (2) TMI 124 - CESTAT, NEW DELHI] - the appellant had taken a categorical stand that the payments for such receipt of raw materials were made by cheque/draft and the Revenue has not made any inquiry from the supplier of the raw materials - the appellants having taken a categorical stand of payments having been made by cheque/draft, it was for the Revenue to prove otherwise - They have not even bothered to approach the supplier of the raw materials so as to find out the correct position - Revenue’s sole reliance on the absence of ST XXVI-A forms, as retrieved from the sales tax department is not justified. There is no documentary evidence on record to reveal that what was received by the manufacturer is reprocessed granules and not the virgin granules as reflected in the records - order set aside – Decided in favour of Assessee.
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