Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 672 - CESTAT NEW DELHIDenial of CENVAT credit - Rule 16 of Central Excise Rules, 2002 - manufacture of Colour Picture Tubes (CPT) - return of defective CPT - whether the denial of cenvat credit availed on returned defective CPTs mainly on the ground that no co-relation could be made between the originally cleared CPTs and the returned CPTs as also there is no proper duty paid document based on which the credit can be availed by the appellant is justified? Held that: - there is no evidence to the effect that the appellants received defective picture tubes manufactured by other persons. Even such situation is covered for credit as clarified by the Board. The duty paid nature of CPTs or their identity are to be established based on the documents. Here, when the defective CPTs are returned by the service centres of the TV manufacturers the invoices under which the picture tubes were cleared by the original manufacturer were indicated. In any case, the picture tubes which were received for reconditioning are to be eventually cleared and accounted for in terms of the aforesaid rules. There is no double benefit as the credit availed by the manufacturer of TV is forming part of duty paid on the whole TV. As such the picture tube credit availed by the manufacture of TV is duly accounted for. When the defective picture tubes are received back by the appellant, they are entitled for the credit as the challan under which the same are received has got cross reference to the original clearance documents. The credit availed by the appellant in terms of Rule 16 of Central Excise Rules, 2002 cannot be denied - appeal allowed - decided in favor of appellant.
|