2014 (2) TMI 964

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..... t from the adjudication order that the extent of goods which entered the State of Himachal Pradesh has gone elsewhere without reaching to the factory of the respondent. In absence of cogent evidence by Revenue to prove the diversion of goods after that reached the State of Himachal Pradesh, the order of learned Adjudicating Authority granting relief to the extent of Rs. 21,35,577/- cannot be disbe .....

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..... The said authority by letter dated 19-1-2005 supplied the copies of the documents and that related to the year 1998-1999, 1999-2000 and 2000-2001. He was satisfied that claim of Cenvat credit of Rs. 21,35,577/- was corroborated from the relevant invoices supported by Form XXVI-A. He was satisfied that the goods covered by those invoices have entered State of Himachal Pradesh for which the responde .....

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