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2022 (4) TMI 930 - AT - Central ExciseCENVAT Credit - mismatch of address in the duty paying documents - credit denied on the account that the returned goods were not received by the Barauni unit of the Appellant - Rule 16 of CER, 2002 - HELD THAT:- It is seen that the Adjudicating Authority has confirmed the demand of Cenvat credit only on the ground that the document issued by the customers for return of excise paid goods was addressed to the Giridih unit of the Appellant and thus it is not possible for the Appellant to avail Cenvat credit of duty paid goods under Rule 16(1) of the Central Excise Rules, 2002 in the Barauni unit from which goods were actually sold. Both the lower authorities have ignored the submissions of the Appellant with respect to verification of the returned goods by the Ld. Superintendent, Begusarai regarding identification of goods being returned at Barauni unit of the Appellant. Since the Appellant has been able to substantiate that the said goods were indeed received at the selling unit only i.e. Barauni by way of intimation letter dated 03/05/2011 being Exhibit M of the appeal paper book, duly supported by Chartered Accountant’s Certificate in this regard, the orders of the lower authorities deserve to be set aside as there is no contrary evidence brought on record. Appeal allowed - decided in favor of appellant.
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