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2015 (10) TMI 370 - AT - Central ExciseManufacture of Plastic Pallets - Captive consumption of pallets - exemption under Notification No. 67/95-CE - Held that:- the impugned Pallets are manufactured in the factory of the appellants and used within the factory of production in or in relation to the manufacture of final products. The said Pallets are also covered in the description of inputs, and final products manufactured by the appellants are also covered by the description of final products specified in the notification.Therefore, the impugned pallets are clearly eligible for exemption under Notification No. 67/95-CE dated 16.3.1995 for captive consumption within the factory of the appellants. - Decided in favor of assessee. Cenvat Credit in relation to defective goods and not fit for further consumption - debit notes were issued to supplier of inputs and recovered amount from suppliers. - Held that:- the fact of the recovery of the cost of the wasted inputs should not be a ground for asking them to reverse the Cenvat credit availed, because it is not the Departments case that the inputs have been removed as such, without being put to use. There is no legal authority with the Department for such recovery. Also it is seen from the debit notes that the appellant has recovered only the cost of the material and not excise duty portion. - Decided in favor of assessee.
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