CCE Vs. ADHUNIK PACKAGES (P) LTD.

JUDGEMENT

(1.) HEARD the ld. DR on behalf of the Revenue. None appeared on behalf of the respondent.

(2.) IN this case, Credit has been denied on the ground that the respondent failed to produce Sales Tax Form ST -XXVI -A. It is presumed that the respondent had not received the inputs in their factory. The Commissioner (Appeals) allowed the appeal of the respondent. The Revenue filed this appeal against the order of the Commissioner (Appeals).

(3.) LD . DR on behalf of the Revenue reiterates the grounds of the appeal filed by the Revenue. Ld. DR submits that Rule 57G(3) of the erstwhile Central Excise Rules, 1944 provides that no Credit under Sub -rule (2) is admissible unless inputs are received in the factory under the cover of the documents specifying therein the details of such goods along with the transporting vehicle numbers etc. He submits that the respondent 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.