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2014 (2) TMI 494 - AT - Central ExciseDemand and penalty - Denial of Cenvat Credit of duty paid for inputs - Non-production of ST XXVI-A forms in view of conflicting record maintained by assessee such as payments made by cheque/drat to suppliers for receipt of raw materials - Held that:- 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 ground of non-production of ST XXVI-A forms in view of conflicting record maintained by assessee such as payments made by cheque/drat to suppliers for receipt of raw materials. No inquiry made by Revenue from supplier in instant case. Information from Sales Tax Department not reliable as some ST XXVI-A forms produced by assessee declared not available by said department. Demand and penalty set aside as not sustainable - Following decision of Himalayan Pipe Industries Vs. CCE, Chandigarh [2013 (12) TMI 216 - CESTAT NEW DELHI] - Decided against Revenue.
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