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TMI Blog2018 (7) TMI 1934X X X X Extracts X X X X X X X X Extracts X X X X ..... ere received by the assessee in their factory. The duty paid nature of these inputs and documentary proof evidencing payment of duty are also not in dispute. Receipt of inputs by way of purchase is not a necessary condition for availment of credit - Credit cannot be denied - appeal dismissed - decided against Revenue. - Appeal No. E/433/2009 - Order No.FO/A/77151/2018 - Dated:- 3-7-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eging that the assessee has taken inadmissible cenvat credit. The adjudicating authority vide the impugned order dropped the proceedings initiated vide the show cause notices. Hence, Revenue is in appeal before the Tribunal on the following grounds; i) In the instant case, the assessee had not purchased the impugned inputs, they only procured it from their other units on stock transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elates to the period from April, 2000 to February, 2003. iii) The observation of the adjudicating authority, to the effect that the receipt of inputs by way of purchase is not a necessary condition for availment of credit and the basic premise of the show cause cum demand notices is contrary to the provision of relevant credit Rules, is not in conformity with the prevalent Rules of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oof evidencing payment of duty are also not in dispute. Receipt of inputs by way of purchase is not a necessary condition for availment of credit. We therefore, do not find any merits in the appeal filed by the Revenue. In the result, the impugned order is upheld and the appeal filed by the Revenue is dismissed. (Operative Portion of the Order have already pronounced in the open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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