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2017 (8) TMI 305 - AT - Central ExciseCENVAT credit - rejected goods - demand of recovery on the ground that the appellant had neither maintained the records of receipt and disposal of the rejected goods and also could not able to establish that the nature of process undertaken on the rejected goods resulted manufacture - Held that: - the appellant could not place any documentary evidence in support of their claim that the rejected rubber parts were received and reprocessed resulting into manufacture and later cleared on payment of duty - the appellant are not eligible to the CENVAT credit - appeal dismissed - decided against appellant.
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