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2017 (7) TMI 443 - AT - Central ExciseCENVAT credit - removal of defective/rejected/waste components of television receivers - Revenue was of the view that since credit had been availed on inputs the respondents ought to have reversed the credit under Rule 3 (4) of Cenvat Credit Rules, 2002 - scope of SCN - Held that: - assesssee have properly accounted the removal in RG-I register and also in RT-12 returns. The Commissioner (Appeals) has appreciated the facts and found that the SCN has not alleged that the inputs were removed as such. This has necessitated the adjudicating authority to call for report whether the items entered the production line. Therefore, it is apparent that the department has not raised in the SCN the allegation that such goods were cleared as such - In Tata Cumin Ltd. Vs. CCE, JSR [2015 (9) TMI 1079 - CESTAT KOLKATA], it was held that when inputs become damaged during the course of assembling of finished goods, the same being converted to scrap and removed as scrap, the demand of duty/denial of credit is unjustified - appeal dismissed - decided against Revenue.
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