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2017 (10) TMI 796 - AT - Central ExciseConfiscation - clandestine removal - goods lying in the factory premises unaccounted on the inputs and the finished goods - Held that: - The absence of any specific finding, in recording of the goods in the RG I register, but were found within the factory premises and there was no attempt to remove the said goods clandestinely, nor any precedent of the same - the confiscation for the said goods seems to be incorrect, is set-aside. CENVAT credit - no entries made in the RG 23A Part-I register as to receipt of the raw material - Held that: - It is undisputed that the appellant had not maintained any clandestine records during the period in question. At the same time, the appellant had availed Cenvat credit of the amount and recorded the same in RG 23A Part-I register and the said credit has been utilized by them for paying central excise duty on the finished goods cleared by debiting the same in RG 23A Part-II register - demand set aside. CENVAT credit - returned goods - Rule 16 of CER, 2004 - Held that: - the said demand needs to be upheld as the appellant has not been able to justify the same before the Tribunal that the goods which were received back were in fact received under some documents which indicate that the goods were originally cleared on payment of duty - in the absence of any co-relation, demand needs to be upheld. Appeal allowed in part.
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