The NPAs Jennifer Cariño Command said communist rebels "do not resort to robbery and other similar criminal acts in order to raise funds, as the military puts it."
It claimed that whatever resources the underground movement needs "primarily depend on the wide support of the masses."
Police earlier said investigators were still not totally discounting the rebels involvement in the robbery. They initially hinted about an "inside job."
A Mankayan villager, Joseph Coop, tagged as a suspect by witnesses, has been arrested and charged.
Last Sept. 20, robbers carted away 21.8 kilos of gold bars worth about P14 million after gunning down company engineer Ricardo Tamayo Jr. and security personnel Francisco Mallare, Peter Chopchopen, Abraham Damogo and Romeo Pongod.
The robbers were believed to have taken advantage of Lepantos preparations for its 67th anniversary the day after the heist. The company is the countrys biggest gold producer.
The NPA command said moves to link them to the robbery was a "desperate" act of authorities "in their ever futile orchestrations to destroy the reputation" of the armed wing of the Communist Party of the Philippines.
Last year, the United States and the European Union tagged the CPP-NPA as a foreign terrorist organization. With Artemio Dumlao