TMI Blog2015 (1) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2000. The manufacturing units were also receiving the raw material from the said dealer being prior to 1-4-2000, when Section 3A was in operation and no Cenvat credit was availed by the manufacturing units in respect of the material so received by them from the said dealers. As such, the appellate authority has correctly observed that the allegation of the Revenue after 1-4-2000 that they only received cenvatable invoices without corresponding receipt of the inputs is only assumptive. - Revenue has not shown any alternate source of procurement of raw material. Admittedly the manufacturing units have consumed the raw material and have shown the production of their final product, which was cleared on payment of duty. If, according to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than the manufacturing unit in question. Similarly rough papers recovered from the other dealer s premises were also scrutinised and identical belief was entertained. 4. On the above basis, proceedings were initiated against the respondent culminating into an order passed by original adjudicating authority. On appeal, the Commissioner (Appeals) set aside the same. Hence the present appeals. 5. Shri Ravi Kant, partner of M/s. Ashoka Steel Corporation, in his statement had clearly deposed that he was taking tuitions of various persons and it was only the rough paper to guide the students and it does not represent any dealings with any person. He had also given the names of the students but no enquiries were made from them. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3A was in operation and no Cenvat credit was availed by the manufacturing units in respect of the material so received by them from the said dealers. As such, the appellate authority has correctly observed that the allegation of the Revenue after 1-4-2000 that they only received cenvatable invoices without corresponding receipt of the inputs is only assumptive. 8. I also agree with the Commissioner (Appeals) reasoning that the Revenue has not shown any alternate source of procurement of raw material. Admittedly the manufacturing units have consumed the raw material and have shown the production of their final product, which was cleared on payment of duty. If, according to the Revenue, they have not received the raw material from the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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