TMI Blog2015 (7) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s Juhi Alloys [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT] have dismissed the appeal filed by the Department, holding that once the goods have been received by the recipient under the cover of duty paid documents for use in the intended purpose, the genuineness of the said documents cannot be questioned by the Department. Appeal dismissed - decided against Revenue. - Excise Appeal No. E/2190-2192/2009-E[SM] - Final Order No.54285-54287/2015 - Dated:- 15-7-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. R K Grover, DR for the Appellant Mr. Amit Bishnoi, (Advocate) for the Respondent Per S K Mohanty: These appeals are directed against the impugned order dated 01.05.2009 passed by the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices is contrary to the statutory provisions. 4. Countering the submission made by the Revenue, Sh. Ankit Bishnoi, the Ld. Advocate for the respondent submits that based on the documents such as, Form 31 issued by Trade Tax Department, Copy of ledger accounts showing inward freight paid by the Respondent for transportation of the goods, Ledger account evidencing payment by cheque made to the supplier of goods, since the Commissioner (Appeals) has allowed the appeal of the Respondent, the same cannot be questioned or agitated by the Department, without producing any tangible evidence that the goods have not been received by the respondent for use in the intended purpose. To support his submission that Cenvat credit cannot be denied to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate duty of excise, as indicated in the documents accompanying the goods, has been paid. Admittedly, in the present case, the assessee was a bona fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered in the statutory records maintained by the assessee. The goods were demonstrated to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. The assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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