TMI Blog2012 (9) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... de own invoice no. R/140 dated 12.2.07 at the time of its initial export), the duty paid character thereof does not change, which was later returned for reprocessing, intimated to the department It is not necessary that in all cases an invoice is required to be issued in respect of the inputs. Where the inputs are the goods which are rejected under Rule 16, there can be circumstances where the goods come back because the purchaser may not be able to retrieve the documents from bank on payment. In such a case goods come back without being delivered to the purchaser and there cannot be any invoice. Thus in this case since the importer abroad has returned only a portion of the goods and naturally he would not raise an invoice for this purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R. on behalf of Revenue submitted that credit cannot be taken on the basis of respondent s own invoice under which the goods had been cleared for export and that too proportionate credit cannot be taken. He submits that respondent s own invoice is not a document prescribed under Rule 9 of Cenvat Credit Rules, 2004. 4. Ld. counsel explained facts in detail and with the help of statutory provisions argued that credit was correctly taken. 5. I have considered the submissions made by both the sides. 6. I find that while considering the issue, the ld. Commissioner (Appeals) has relied upon the provisions of Rule 16 and the instructions issued by the Board which are reproduced as under: (1) Where any goods on which duty had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-imported for reprocessing (Exported earlier) without payment of duty under bond. At the time of re-import the goods after verifying the geniuses of the condition allowed the same without payment of duty by the Customs Authority. It is also facts that the said re-imported goods after reprocess, exported the same on payments of duty. Therefore, the in terms of Rule 16, Appellants have availed the Cenvat Credit on the 700kgs of goods (duty paid vide own invoice no. R/140 dated 12.2.07 at the time of its initial export), the duty paid character thereof does not change, which was later returned for reprocessing, intimated to the department and also inform that they shall be availing Cenvat Credit of such duty paid on the said quantity of 700kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the inputs. Where the inputs are the goods which are rejected under Rule 16, there can be circumstances where the goods come back because the purchaser may not be able to retrieve the documents from bank on payment. In such a case goods come back without being delivered to the purchaser and there cannot be any invoice. If credit can be allowed in such cases, naturally credit can be allowed in cases of this nature before me also since the importer abroad has returned only a portion of the goods and naturally he would not raise an invoice for this purpose since goods are being returned. In such a situation if no customs duty had been paid at the time of re-importation, the assessee would not have any document issued by others b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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