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2015 (11) TMI 1097 - AT - Central ExciseAvailment of CENVAT Credit - returned goods - no intimation about receipt of such rejected goods was given in form D-3 and no separate records were maintained in terms of the provisions of Rule 16 of Central Excise Rules, 2002 - Held that:- admittedly returned goods were entered in the form of RG-23 as also rejected goods receipt register and stand properly accounted for. Revenue has not rebutted the finding of fact by Commissioner (Appeals), in which case it has to be held that non-filing of D-3 intimation cannot be adopted for denial of substantive benefits, otherwise available. As such, I find no infirmity in the impugned order of Commissioner (Appeals) and the appeal is accordingly rejected. - Decided against Revenue.
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