2009 (6) TMI 823

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..... nt despite notice, nor any request of theirs for adjournment. I have examined the records. 2. In adjudication of a show-cause notice, the original authority disallowed Cenvat credit of Rs. 1,67,833/- to the assessee and confirmed demand against them under Section 11A of the Central Excise Act read with Rule 14 of the Cenvat Credit Rules, 2004. It also demanded interest on the above amount under .....

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..... them under cover of letters, not accompanied by the original invoices. The returned goods were, after reprocessing, cleared on payment of duty. The credit in question was taken on the strength of the above covering letters. The original authority denied credit to the assessee on the ground that these letters were not valid documents for the purpose of availment of Cenvat credit under Rule 9 of the .....

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..... oods returned by the customers to the assessee were not covered by any such documents. These were accompanied by letters issued by the customers. As rightly pointed out, such letters are not among the documents specified under Rule 9 for the purpose of availment of Cenvat credit. Where the rule prescribes a procedure to be followed by manufacturers of final products claiming Cenvat credit on input .....

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