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2016 (2) TMI 867 - AT - Central ExciseWrong availment of CENVAT credit - credit availed by the appellant in respect of 11 invoices stands denied on the sole ground that there are no corresponding GRNs and bin cards - Held that:- The appellants have explained that out of the huge number of invoices being received by them, such non-maintenance or non-availability of GRNs and BIN cards cannot be held to be leading to the conclusive findings of non-receipt of inputs. Also find force in the above contention of the learned advocate. The Revenue has not made any enquiries from the sender of the inputs, as reflected in the invoice. The appellants have recorded the invoices, inputs along the available CENVAT credit in their statutory records. Also find force in the appellants contention that in the absence of the inputs in question, corresponding final products could not have been manufactured by them. The non-availability of the said documents which are not even the prescribed documents in terms of the CENVAT Credit Rules and the purpose of which is only to show the receipt of the materials at the factory gate, cannot be held to be conclusive evidence so as to arrive at a finding of the non-receipt of the goods. In the absence of any corroborative evidence, find no merits in the Revenue’s stand. Accordingly, the impugned orders are set aside and the appeal is allowed in favour of assessee
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