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2022 (2) TMI 5 - AT - Central ExciseCENVAT Credit - insufficient documents or not - credit availed on inputs without their receipt and use in or in relation to the manufacture of final products - HELD THAT:- It is not disputed that the appellant have manufactured dutiable finished goods by using the inputs in question, and have cleared the same on payment of duty. Further, no alternative source of raw material have been identified by Revenue - The appellant have clearly established the genuineness of the transaction as regards purchase and receipt of inputs from the first stage dealer. Thus, the appellant has discharged their onus for credit of the goods as required under the scheme of the Act read with Cenvat Credit Rules. The issue is squarely covered by the decision of Hon’ble Allahabad High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS & SERVICE TAX VERSUS M/S. JUHI ALLOYS LTD., ANIL KUMAR SHUKLA [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], where it was held that The goods were demonstrated to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. The allegation of Revenue as regards non receipt of duty paid raw material is not substantiated by cogent evidence - Appeal allowed - decided in favor of appellant.
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