TMI Blog2014 (2) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ayments 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. - Appeal No. E/2632-2633/2006 and E/3486, 3488, 3489/2006 - EX[SM] - FINAL ORDER NO:- 58412-58416/2013 - Dated:- 25-11-2013 - Ms. Archana Wadhwa, J. For the Appellant : Sh. M.S. Negi, AR For the Respondent : Sh. Joy Kumar, Advocate JUDGEMENT Per Archana Wadhwa:- All the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-original. These Cheques have been realized and enchased by supplier which is clear cut proof of the fact that they have supplied the required material to the Appellant and they in turn have used the inputs in the manufacture of final product. The above contention of the Appellant have been supported by the documentary evidence such as invoices, receipts of the inputs in their statutory records, clearance of the finished goods from the factory on payment of duty and availment of payment through Account Payee Cheques by the consignor of inputs and realization/enchashing of these Cheques in their account etc. Whereas the contention of the Department are not at all supported by any documentary evidence rather they are based only presumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses 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. Sections 11A and 11AC of Central Excise Act, 1944. 5. As it seen, the Tribunal in the above referred decision has relied upon various precedent decision as also the dismissal of the Revenue s appeal against the earlier final orders, by the Hon ble High Court of H.P. In as much as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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