2016 (2) TMI 867

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..... eived 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 .....

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..... MEMBER For the Petitioner : Shri Pradyumna, Advocate For the Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER PER : ARCHANA WADHWA The appellant is engaged in the manufacture of sheet metal enclosures, pressed components, mechanical assemblies etc. classifiable under Chapter 84 and 85 of the Central Excise Tariff Act, 1985. They were also availing the benefit .....

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..... l of the goods. 3. On the above basis, proceedings were initiated against the appellant by way of issuance of a show-cause notice dt. 03/04/2009 alleging wrong availment of CENVAT credit to the extent of ₹ 5,75,782/- availed during the period June 2007 to January 2008. The said proceedings culminated into an order passed by the Additional Commissioner, confirming the demand along with con .....

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..... pt of the inputs. He submits that there being no other evidence on record reflecting upon the non-receipt of the inputs, the Revenue s case is liable to be rejected. 5. Learned AR appearing for the Revenue reiterates the findings of the lower authorities. 6. After considering the submissions made by both the sides, I find that the credit availed by the appellant in respect of 11 invoices sta .....

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..... ts 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, I find no merits in the Revenue s stand. Accordingly, the impugned orders are .....

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