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TMI Blog2013 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. Ms. Ranjana Jha, Jt. CDR, for the Respondent. ORDER All the five appeals are being disposed of by a common order as the issue involved is identical. Four appeals stand filed by the assessee and the appeal filed by the Revenue is against that part of the impugned order of the Commissioner vide which he has dropped the demand. 2. As per facts on record, the appellants are engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices in respect of which such forms could not be supplied by the Sales Tax department, the goods were not actually received by the assessee and as such, they are not entitled to avail the credit. Accordingly, the proceedings were initiated proposing confirmation of demand and imposition of penalties culminating into passing of present impugned order. Wherever the assessee could produce ST XXVI-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 583 (Tri.-Del.)], the Commissioner of Central Excise, Chandigarh v. Adhunik Packages P. Ltd. [2008 (224) E.L.T. 114 (Tri.-Del.)] as also the appellants own case vide Final Order No. 687-699/2006 dated 23-8-2006. It is further seen that some of the Tribunal's order were challenged by the Revenue before High Court of Himachal Pradesh and appeals filed by the Revenue stand rejected vide Order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have not even bothered to approach the supplier of the raw materials so as to find out the correct position. In such a scenario, Revenue's sole reliance on the absence of ST XXVI-A forms, as retrieved from the sales tax department is not justified. It is further seen that during the course of adjudication, the appellants could produce some of the ST XXVI-A form, which according to the sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's contention is that all the receipts are from virgin HDPE granules manufacturers and such submission cannot be relied upon as documentary evidence produced by the assessee. We agree with the said contention of the assessee. There is no documentary evidence on record to reveal that what was received by the manufacturer is reprocessed granules and not the virgin granules as reflected in the record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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