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M/s. Tirupati Structurals Ltd. Versus Commissioner of Central Excise & Customs, Ghaziabad

2015 (4) TMI 1032 - CESTAT NEW DELHI

Denial of CENVAT Credit - return goods - defective goods or waste / scrap - Held that:- Allegation against the appellant is that they have not received the rejected goods and received only waste and scrap /ash on which they have taken Cenvat credit which is not permissible and said fact has been examined by the learned Commissioner (Appeals) - Commissioner (Appeals) has attained finality wherein it has been held that goods returned by the appellant are not waste and scrap/ash and they are reject .....

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ri Ashok Jindal, Member (Judicial) For the Petitioner : Shri Rajesh Chibber, Advocate For the Respondent : Shri V P Batra, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order to deny Cenvat credit to the appellants. 2. The facts of the case are that the appellant is a manufacturer of PVC pipes or part thereof. They are clearing the goods on payment of duty. Sometimes in transportation, goods got damaged and same has been returned by the buyers /customers as defectiv .....

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udicating authority denied the Cenvat credit and confirmed the demand of duty along with interest and also imposed equivalent amount of penalty. 3. On appeal, learned Commissioner (Appeals) observed that these are not waste and scrap as per records placed before her. But she held that as the appellants has not co-related it with returned goods with the help of invoices. Hence, they are not entitled to take Cenvat credit and therefore denied the Cenvat credit. Against the said order, appellant is .....

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the credit be allowed and learned Commissioner (Appeals) cannot go beyond the allegation alleged in the show cause notice. Therefore, impugned order qua denial of Cenvat credit is to be set aside. 5. On the other hand, learned AR submits that learned Commissioner (Appeals) has examined each and every document produced by the appellant and thereafter arrived at a decision that appellant could not co relate and description also mismatch. In the circumstances, Commissioner (Appeals) has correctly d .....

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