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2018 (6) TMI 919 - AT - Central ExciseCENVAT credit - material rejected by their buyers which was brought back into the factory - Rule 16 of Cenvat Credit Rules - If the said goods were disposed of in terms of Rule 16 or not? - Held that:- The appellants were receiving goods rejected by their buyer and they were availing credit. The appellants have not maintained any record to show that the goods were processed and cleared on payment of duty after repairs. After the case was booked, the appellants have created a table on the basis of the memory as dictated by the CEO. The same cannot be admitted as any evidence - the appellants have not been able to establish that the goods on which credit was taken were processed and cleared on payment of duty - appeal dismissed. Penalty on Biravu Navin Rai - Held that:- It is noticed that he had tried to fabricate and introduce a chart as evidence in the proceedings. It is obvious that he was fully aware of the issue and therefore, his liability to penalty cannot be set aside - decided against appellant. Appeal dismissed.
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