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TMI Blog2007 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... own to be received in the factory - In absence of any evidence that the same quantity was received by the appellant from some other sources it cannot be held that the appellant had not received such quantities – credit allowable - E/731/2006-Ex. (SM) - 317/2008-SM(BR)(PB), - Dated:- 4-12-2007 - Shri S. S. Kang, Vice President. Shri Ravi Raghvan, Advocate, for the appellant. Shri B.S. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at appellant failed to show the receipt of the inputs in the factory. 4. The contention is that as per the statutory record maintained in respect of the duty paid inputs such as RG-23 Part-I and II, the quantity of inputs were shown to be received in the factory and the same inputs were issued and the final product which was cleared on payment of duty and this record was produced before the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the manufacture of excisable goods which were cleared on payment of duty, therefore, the credit cannot be denied. 6. The Revenue submitted that onus is on the appellant to show that inputs were received in the factory as per gate register maintained by the appellant there is no entry regarding receipt of the consignments in question. The appellant has also not produced any other materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant from some other sources it cannot be held that the appellant had not received such quantities, as the same quantities are used in the manufacture of goods. In these circumstances, the impugned order is set aside and the appeal is allowed. The appellants are entitled for consequential relief, if any in accordance with law. (Dictated pronounced in open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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