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2017 (7) TMI 13 - AT - Central ExciseCENVAT credit - denial on the ground that the finished products cleared by them and received back by them under Rule 16 of Central Excise Rules, 2002 were scrapped and hence they should have reversed the CENVAT credit availed on such goods - Held that: - the assessee have not furnished any documents to correlate that the 3845 Nos. of rocker arm are the same as one which was exported and re-imported vide Bill of Entry No.801664 as the B/E is dated 9.5.2005 and the date of accountal of the said goods in Annexure III is 4.10.2005 and also the quantity received as per Bill of Entry and quantity in Annexure III does not match - Further, the assessee have also not adduced any documentary evidence to show that the said goods were still in stock - credit rightly denied - appeal dismissed - decided against appellant.
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