TMI Blog2006 (1) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the goods not conforming to their specifications. Such return of the goods was under cover of invoices No. 216 dated 4-3-2003 and No. 228 dated 10-3-2003 issued by the appellant at the time of original clearance of the goods. The denial of credit to the appellant is on the ground that the goods were not received by them under cover of any valid cenvatable document. This ground is being challenged now. Ld. Counsel for the appellant submits that the benefit of CENVAT credit is not deniable inasmuch as the substantive requirements were, undisputedly, fulfilled. The goods were duty-paid and were reprocessed into fresh defect-free final product in the appellants' factory. Ld. Counsel points out that the relevant Rule (Rule 7 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 2.After giving careful consideration to the submissions, I am inclined to accept the arguments of ld. Counsel. Rule 16(1) of the Central Excise Rules, 2002 laid down that, where any final product cleared by a manufacturer on payment of duty was returned by the buyer for being remade, refined, reconditioned etc., the former would be entitled to take CENVAT credit of such duty as if such goods were received as 'inputs' under the CENVAT Credit Rules, 2002. Admittedly, in the present case, the final products cleared by the appellant on payment of duty under the aforesaid invoices dated 4-3-2003 and 10-3-2003 were returned by the buyer and such duty was taken as CENVAT credit by appellant treating the goods as inputs. The only objection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board issued under Section 37 B of the Central Excise Act have the force of law. Hence it cannot be said that, during the period of dispute, there was no provision of law enabling the appellant to use triplicate copy of invoice for Cenvat purpose. 3.Ld. SDR has relied on a Trade Notice which apparently revised the procedure for receipt, by the manufacturer, of a final product returned by his buyer for the purpose of remaking, reconditioning etc., under Rule 16(1) of the Central Excise Rules, 2002. This Trade Notice inter alia provides as under :- "The assessee shall not be entitled to CENVAT credit, since the goods received have not been accompanied by valid duty paying document prescribed under the CENVAT Credit Rules, 2002." But I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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