TMI Blog2015 (4) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rejected goods. Therefore, the show cause notice is not sustainable in the eyes of law. Whatever observations were made by the Commissioner after that are not part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... damaged and same has been returned by the buyers /customers as defective goods. The appellant takes Cenvat credit on the said goods as defective goods received by them under Rule 16 of the Central Excise Rules. An audit objection was raised that as these returned goods are waste and scrap and on waste and scrap the appellant is not entitled to take Cenvat credit. Therefore Cenvat credit was sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cenvat credit on the invoices issued by buyers /customers for waste and scrap /ash which is not entitled to avail Cenvat Credit on the same. Therefore Cenvat Credit is not allowable. He also submits that in the impugned order, learned Commissioner (Appeals) has given clear cut finding that these are not waste and scrap as observed by the adjudicating authority. Therefore, the credit be allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch they have taken Cenvat credit which is not permissible and said fact has been examined by the learned Commissioner (Appeals) who has observed as under: A perusal of the said details and documents available on record shows the return of the rejected material like PVC Foam Board/ sheet, PVC Fitting, PVC Pipes, HDPE Pipes, PVC Elbow, PVC Duct Pipe etc. I find that none of the related documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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