CEA No.43 of 2010 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Date of Decision:-20.4.2010 Commissioner of Central Excise, Chandigarh ...Appellant Versus M/s J.S.Khalsa Steels Pvt. Ltd. ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.H.P.S.Ghuman, Senior Standing Counsel for the appellant. Ashutosh Mohunta, J. (Oral) The revenue has impugned the order dated 27.10.2006 (Annexure A3) passed by the Commissioner (Appeals) and the order dated 28.11.2008 (Annexure A4) passed by the Customs, Excise & Service Tax Appellate Tribunal, vide which, it was held that the inputs were received by the assessee for utilization in the manufacture of finished products, which were cleared on payment of duty. In the present case, the revenue has claimed that the following question of law arises for consideration by this court:- “Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the Octroi receipts containing details of vehicle no., description and quantity of goods issued by the State Revenue Authority authenticating removal of goods but without consignor's name & address and his bill no., do not constitute sufficient evidence for holding that the goods covered under the octroi receipts were not received by the parties enabling them to take cenvat credit fraudulently?” This very question of law also came up for consideration in CEA No.2 of 2010 titled as “Commissioner of Central Excise Vs. M/s L.R.Alloys Pvt. Ltd., Mandi Gobindgarh, decided on 26.2.2010, in which while relying on CEA No.43 of 2010 2 Commissioner of Central Excise, Chandigarh Vs. M/s M/s Swastik Steel Works, decided on 8.7.2009, the appeal of the revenue was dismissed. In view of the above, this appeal is also dismissed in the same terms as in M/s M/s Swastik Steel Works and M/s L.R.Alloys Pvt. Ltd., Mandi Gobindgarh's cases (supra). (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 20.4.2010 AS