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2018 (7) TMI 257 - AT - Central ExciseCENVAT credit availed on defective/rejected goods - duty paying documents - denial of credit on the ground that the distributors/dealers invoices cannot be considered to be proper cenvatable documents in terms of the provisions of Rule 9 of the Cenvat Credit Rules - Held that:- The provisions of Rule 16 nowhere provide the documents on the basis of which credit can be availed. The only requirement is that the recipient of the damaged and returned goods has to state the particulars of such receipt in his records. Revenue is also not disputing the fact that the credit so availed by the appellant is otherwise not available to them and only objection of the Revenue is that the documents in question are not specified documents in terms of Rule 9. There is no dispute by the Revenue that while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts, which were originally paid by the appellant. In such a scenario, the technical objection raised by the Revenue as regards the documents not being specified under Rule 9 of Cenvat Credit Rules cannot be appreciated and upheld. Appeal allowed - decided in favor of appellant.
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