Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 94 - AT - Central ExciseCENVAT credit - receipt of rejected goods - rejection of credit on the ground that the appellant had not maintained separate records of receipt, use and disposal of the rejected/returned goods nor they could establish that these goods were rejected by the customer and later received in the factory - Held that: - Ld. advocate for the appellant placed a chartered accountant's certificate to show that all these rejected goods were appear on payment of duty after the removal of the defects and the duty paid was more than the credit availed on the rejected goods. All these claims and counter claims need to be scrutinized in detail by the adjudicating authority. For verification of the said facts, both sides fairly accept that the matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand.
|