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2014 (10) TMI 232 - AT - Central ExciseBenefit of Cenvat credit of duty paid - Non receipts of inputs - Held that:- Commissioner has scrutinized the appeals records and found that the inputs received under the cover of invoice No. 13 and 14 both dated 5-5-2004 were entered in the RG 1 part 23A register and were issued for use either on the very same day or on the next date. However, he has observed that since the debit note for the lower quality goods was issued by the appellants, after a period of 4 months from the date of receipt and use of the inputs in the factory, and inasmuch as the raw materials received by the appellants were used in the factory without any complaint about the quality and as the appellant never lodged written complaint with the supplier, it has to be held that he has not received the inputs - no inputs were received by the appellant, has not been passed on any concrete evidence. There is nothing on record to show that the appellant has not received the goods. In fact the appellants have shown the receipt of the goods in their statutory RG 1 part 23A documents and has also shown the use of the same in the manufacture of final product and the final product stand cleared by them on payment of duty. As such, I find no merits in the Revenue’s stand that the appellant’s has not received the inputs. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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