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2017 (8) TMI 66 - AT - Central ExciseCENVAT credit - Revenue is of the view that the returned goods by the buyers were not sold after removing the defects, as buyers are quality cautious while receiving the goods, therefore, if the goods have been rejected once, they will not take it back. Therefore, it was alleged that the appellant has availed CENVAT wrongly - Held that: - the appellant has produced the evidence wherein the rejected goods has been cleared on payment of duty after rectifying the defects, no contrary evidence has been produced by the revenue - demand set aside. Valuation - It was alleged that as the appellant has cleared goods to their related persons at lower price, therefore, they required to pay duty of deferential value - Held that: - the appellant is clearing goods to related persons fact as well as to the other buyers on different prices. Therefore, the appellant is required to pay duty on the goods cleared to the related persons at the value on which the goods have been cleared to buyers. Liability of interest - supplementary invoices - Held that: - as per the decision of SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT], the appellant is required to pay on supplementary invoices. Appeal allowed in part - part matter on remand.
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