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TMI Blog2018 (3) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court of Allahabad in the case of Commissioner of Central Excise & Service Tax Vs. Juhi Alloys Ltd. [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT]. It stands observed by the Hon'ble High Court that in the absence of any alternate source of procurement of raw materials, Revenue’s case of non-receipt of inputs, on the basis of untenable evidence cannot be upheld - appeal dismissed - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Mills Ltd. 4. Though we find that the said fact cannot be held to be a mistake, inasmuch as M/s Regent Steel Pvt. Ltd as also M/s Parvati Steels are two different manufacturing units and the entire case of the Revenue is on the ground that the inputs received by M/s Parvati Steel from one M/s Amar Amit Jalna Alloys Pvt. Ltd. were actually not received and the credit has been received by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence on record to reflect on the alternative source of procurement of raw materials by M/s Parvati Steel and admittedly M/s Parvati Steel have shown the receipt of the inputs in their records and availment of the credit in the statutory records. The said inputs have been shown as used in the manufacture of final products, which final products stand cleared by them on payment of duty. On going t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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