TMI Blog2012 (7) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, when the goods are returned by the consignee, the duty paying documents are not available. As such, assessee could not have taken the credit. And in fact, the same does not stand taken by him. He cannot be compelled to take the credit in respect of such goods, even when duty paying documents are not available. The entire stand of the Revenue reflects upon the high handedness att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant cleared their final product to M/s. Bhagat Aromatics Ltd., NOIDA under the cover of their Invoice No. 9, dated 19-11-2006. There is no dispute about the payment of duty on the said invoices. However, the goods were subsequently returned by the consignee under the cover of their invoices No. 99, dated 30-11-2006 and were received by the appellants in December, 2006. In the ordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said credit was not availed and utilised, the same resulted in payment of duty out of PLA and the excess duty paid through PLA cannot be refunded to them. Accordingly, proceedings were initiated against them for denial of refund claim resulting in passing of the impugned order by the authorities below. 4. The short question required to be decided is as to whether appellant can be compelled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returned back. The expression used in the said is and shall be entitled to take Cenvat credit of duty paid as if such goods are received as inputs .. As is seen the said Rule entitles the assessee to avail credit of duty in respect of rejected goods. As such, it can be safely concluded that the said Rule is an optional Rule and allows the assessee to take credit. The same cannot be interprete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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