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TMI Blog2015 (7) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... es the factory and those are used for manufacture, law permits the manufacturer to avail input credit. Therefore, one to one relationship is immaterial to law and disallowance of Cenvat credit of the amount of ₹ 1,07,207/- is uncalled for. Following the principle of law laid down by Hon’ble Supreme Court of India, in the case of C.C.E., Pune v. Dai Ichi Karkaria Ltd. [1999 (8) TMI 920 - SUPR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Authority could have been proved had there been enquiry to ascertain genuinity of the claim. But nothing on record is in that regard. - in absence of justification by an independent enquiry, mere suspicion or assumption shall not come to rescue of Revenue - Decided against Revenue. - E/2316/2010-EX(SM) - Final Order No. A/54180/2014-SM(BR) - Dated:- 22-10-2014 - Shri D.N. Panda, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uncalled for. Following the principle of law laid down by Hon ble Supreme Court of India, in the case of C.C.E., Pune v. Dai Ichi Karkaria Ltd. [1999 (112) E.L.T. 353] and by the High Court of Himachal Pradesh in the case of Ranbaxy Laboratories Ltd v. C.C.E., Chandigarh [2012 (279) E.L.T. 194], appeal is dismissed and respondent shall be eligible to get Cenvat credit. 2. There is another disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pposes respondent s submission submitting that ld. Commissioner (Appeals) erroneously granted relief to respondent. 5. As stated above, in absence of justification by an independent enquiry, mere suspicion or assumption shall not come to rescue of Revenue. Therefore, Revenue fails to succeed on this count also. 6. In the result the Revenue s appeal is dismissed on both the counts. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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