2016 (2) TMI 1012

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..... Only document to check whether the appellant has availed the credit wrongly or not is the Cenvat credit account and not ST-3 return although the appellant has shown the excess opening balance in ST-3 return which could have been verified through Cenvat credit account - the credit cannot be denied without corroborative evidence that the appellant has availed credit wrongly - appeal allowed - decid .....

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..... 2006 to September, 2006, October, 2005 to March, 2006. 3. On scrutiny of ST-3 return, the allegation was made against the appellant that they have availed excess credit shown in the return in the opening balance as compared to earlier return filed by them although the appellant has rectified the mistake in the subsequent return by reducing the opening balance. There was calculation error on tha .....

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..... findings of the impugned order. 6. On careful consideration of the submissions made by both sides, I find that there is no allegation against the appellant that they have wrongly availed credit in their Cenvat credit account. Only document to check whether the appellant has availed the credit wrongly or not is the Cenvat credit account and not ST-3 return although the appellant has shown the ex .....

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