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2015 (10) TMI 2201 - AT - Central ExciseAdmissibility of cenvat credit - Rejected and returned goods - Held that:- On the basis of audit it was observed that appellant has not followed the procedure and conditions laid down in Rule 16(2) and 16(3) of the Central Excise Rules, 2002. It was also mentioned in the show cause notice that appellant did not maintain any records/ registers for rejected and returned goods as provided under Rule 16 of Central Excise Rules, 2002. However, it is observed from RG 23A Pt.I maintained by the appellant that entries have been made in this register regarding receipt of rejected goods in spite of the fact that no record has been specified under Rule 16 to be maintained by an assessee. The documents on the basis of which CENVAT credit is taken is also available with the appellant. The records maintained by the appellant is showing the issue slips for remanufacture of the goods and end products are duly entered in the stock registered and cleared on payment of duty - There is no evidence on record that no process was carried out on the rejected goods received by the appellant whereas, the appellant has produced documentary evidence to show that certain process were done which amounts to manufacture and cleared on payment of duty. - CENVAT credit on rejected and returned goods was correctly availed by the appellant. - Decided in favour of assessee.
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