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2016 (11) TMI 1086 - AT - Central ExciseCENVAT credit - return goods / rejected goods - Polyethylene film and bags falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. - Whether the reversal of CENVAT credit on the ground that the appellant was not in a position to show as to what kind of material has been crushed or reprocessed and whether it is from the scrap generated during the course of manufacture of finished goods or the goods rejected from the customers, justified? - Held that: - I find that the said assertion is without any basis as at no such assertion has been made either in the order-in-original or in the appeal before the Commissioner (Appeals). The appeal before the Commissioner (Appeals) has been made only on the ground that the rejected goods were not identified as generated out of the material returned under Rule 16 of the Central Excise Rules - the order of the Commissioner (Appeals) not sustainable and is set aside - matter remanded for fresh adjudication after considering the cross objection raised by the appellant - appeal disposed off.
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