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2016 (3) TMI 944 - AT - Central ExciseRecovery of cenvat credit - Returned goods - non maintenance of separate accounts of receipt and utilization of inputs used in dutiable and exempted final products - Demand of 8% amount on the value of exempted acid oil - Held that:- In the impugned order that Sulphuric Acid has been used in the manufacture of Acid Oil from soap stocks. This process is separate and independent of manufacture of refined edible oils. During the manufacture of edible oils, the by-product viz. soap stock emerges. The present demand is for a percentage amount of exempted Acid Oil. The entire credit taken on Sulphuric Acid used in the manufacture of Acid Oil has been reversed by the respondents. We find no reason to interfere with the decision of the Commissioner (Appeals) in this regard. Non maintaining proper accounts in respect of the products received for re-processing, the Commissioner (Appeals) observed that one to one correlation of returned goods as per the entries in the RG-I is not possible in a unit having huge turnover. He observed further that the appellants have entered all the returned goods in the RG-I and taken back the credit of excise duty paid. There is no need to maintain separate records for returned goods. The appropriate duty has been paid when the returned goods were cleared. The ld. Commissioner (Appeals) recorded that the respondents produced copies of RG-I register and the respondent's claim regarding proper accounting appears to be correct. He directed the Lower Authority to examine the evidences produced by the respondents for a fresh decision. We find no infirmity in the findings of the Commissioner (Appeals). - Decided in favour of assessee
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