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2009 (8) TMI 554 - AT - Central ExciseCenvat credit- The appellants are engaged in the manufacture of Leather Shoes and Upper Soles classifiable under Chapter 64 of the Schedule to the Central Excise Tariff Act, 1985. During scrutiny of the ER-I Return, it was noticed that the appellant availed Cenvat credit for the period May, 2004 to September, 2004 and April, 2005 to January, 2006 amounting to Rs. 3,38,548/- and 1,42,585 respectively. The appellants availed credit under Rule 16 of the Central Excise Rules on the duty paid returned goods. Two show cause notices were issued proposing to deny the credit on the ground that credit availed by them would not represent the amount of duty actually paid by them and there was no mention of the invoice number under which the goods were earlier cleared. The Original Authority confirmed the demand of duty of Rs. 3,38,548/- and Rs. 1,42,585/- and also imposed penalty of Rs. 20,000/- and Rs. 15,000/- respectively. The Commissioner (Appeals) upheld the adjudication orders. Held that- In the present case, the appellant stated that the goods are not rectifiable. It is also seen that they have not produced the records as required under the Rule. Hence, the demand of duty and penalty are justifiable. In view of the above discussions, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, both the appeals are rejected.
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