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2014 (7) TMI 648 - AT - Central ExciseDenial of CENVAT credit - proof of receipt of inputs - address of transporter were not verified - In one case, the statement of the owner was recorded, wherein he deposed that the goods were not transported by him to the appellants' premises - no sufficient evidence to show that the inputs have not been received by the appellants, who have recorded the same entry in RG 23A-I register and have used the same in the manufacture of the final product. - Held that:- payment of all the inputs were made by the appellants through cheques and there is neither any allegation nor any evidence on record that the money corresponding to the cheque amount stands flown back to the assessee - Admittedly, the appellants have shown the utilisation of the inputs in the manufacture of their final product, which has to be cleared on payment of duty. As such, admittedly, the appellants required inputs for the manufacture of the final product. Revenue has neither made any allegation nor produced on record any evidence to show that the said requisite inputs were obtained by the appellants from any other alternate source. In this scenario, the Revenue’s allegation as regards non-receipt of inputs cannot be upheld in as much as the appellants could not have manufactured their final product in the absence of the final product. It may not be out of place to mention here that the appellant’s major supply of the final products are mostly to the public sector undertakings like, HMT, PPL, etc - Decided in favour of assessee.
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