9911796707
TMI Blog2007 (11) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... the finished goods on payment of duty and availment of payment through Account Payee Cheques by the consignor of inputs) of the respondent that they received inputs at their factory – so credit allowed by Comm. (A) is justified - E/3770/2005-SM(BR) - 1844/2007-SM(BR)/(PB), - Dated:- 13-11-2007 - Shri P,K. Das, Member (J) [Order].-1. Heard the ld. DR on behalf of the Revenue. None appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent failed to produce the ST forms, which is issued by Sales Tax Authority for production of the goods from one state to another. Thus, it is clearly evident that the respondent did not receive the goods at the factory. 4. After hearing the ld. DR and on perusal of the records, the relevant portion of the Commissioner (Appeals) is reproduced below:- "I have carefully examined the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n realized and encashed by M/s. KC. which is clear cut proof of the fact that they have supplied the required material to the appellant and they in turn have used the inputs in the manufacture of final product. The above submission of the appellant has been supported by the documentary evidence such as invoices, receipts of the inputs in their statutory records, clearance of the finished goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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