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2016 (8) TMI 665 - AT - Central ExciseCenvat credit - Rule 16 of Central Excise Rules 2001/2002 - finished goods returned to the factory for rectification - non-production of proper documents/records in establishing the return and processing of the said goods in their factory - Held that:- it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to support the case of the Revenue and the Appellant could not rebut the charges of non-receipt by adducing sufficient evidences. Therefore, the Appellants are not eligible to avail CENVAT Credit on the invoices under which the goods initially cleared and claimed to have been received by them in their factory for reprocessing. - Decided against the appellant
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