TMI Blog2013 (7) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. It is also a part of the record that the goods traveled from the dealer premises to the respondents premises under the cover of form 31 of UP Trade Tax department. This fact is sufficient to prove the physical entries of the inputs in the assessee s premises. Further, the ledger account and RG 23 A records maintained by the assessee also proves the receipt of the goods It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and verified - Denial of credit to the respondent manufacturing unit on the ground that first stage dealer has fraudulently received the goods is neither proper nor justified Decided against the Revenue. - Ms. Archana Wadhwa, J. For the Appellant: Shri R.K. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him as registered dealer were fake invoices and the recipient of the inputs were not eligible to avail the Cenvat credit. Such proceedings resulted in passing of an order by the original adjudicating authority, confirming the demand and imposition of penalties. However, on appeal, Commissioner (Appeals) set aside the said order in original and allowed the appeal. Hence, the present appeal by the Revenue. 5. I have heard both sides, duly represented by Shri R K Sharma, learned AR appearing for the appellant and Shri Jitin Singhal, learned advocate appearing for the respondent. 6. Ongoing through the impugned order of Commissioner (Appeals), I find that he has held M/s. Juhi Alloys Ltd., recipient of the inputs from M/s. M K Steels, elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce supplied to the respondents. It is also not being disputed that the respondent received inputs and entered the same in their records. The said inputs were further used by them in the manufacture of their final product, which were cleared by them on payment of duty. It is also a part of the record that the goods traveled from the dealer premises to the respondents premises under the cover of form 31 of UP Trade Tax department. This fact is sufficient to prove the physical entries of the inputs in the assessees premises. Further, the ledger account and RG 23 A records maintained by the assessee also proves the receipt of the goods. Further, the payment of the said inputs stand made by the recipient through cheque. 8. In terms of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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