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Commissioner of C. Ex. & Service Tax, Daman Versus M/s V.V.F. Ltd.

2016 (5) TMI 937 - CESTAT AHMEDABAD

Entitlement of Cenvat credit - Returned goods - Rule 16 - Respondent neither maintained separate records nor could establish that the same were processed and returned to the same customer or sold to others - Held that:- the Respondent recorded receip .....

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4/2008 - Order No. A/10061 / 2016 - Dated:- 29-1-2016 - MR. P.K. DAS, MEMBER (JUDICIAL) For the Appellant: Shri N. Satwani, A.R. For the Respondent: Ms.Dimple Gohil, Advocate ORDER PER: P.K. DAS Revenue filed this appeal against the order of the Comm .....

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falling under Chapter 15, 13, 34, 38 and 33 of the Schedule to the Central Excise Tariff Act, 1985. During the audit, it was noticed that the Respondents had taken CENVAT Credit of ₹ 5,51,536.00 on duty paid returned goods which were cleared be .....

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posing to deny the CENVAT Credit alongwith interest and to impose penalties. The Adjudicating authority confirmed the demand of CENVAT Credit alongwith interest and imposed penalty equal amount of duty. By the impugned order, the Commissioner (Appeal .....

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and returned to the same customer or sold to others. There is no dispute that the Respondent received the duty paid goods which were duly recorded in the RG23A Part II register. Rule 16 of Central Excise Rules, 2002 provides that the Assessee shall .....

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sent case, there is no dispute that the Respondent received the duty paid goods in their factory as inputs. The dispute relates to the utilization of the inputs which is under the CENVAT Credit Rules 2002. In the Show Cause Notice, there is no allega .....

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uk India Pvt. Ltd. Vs CCE Chennai - 2010 (16) ELT 1119 (Tri-Che) and CCE Jaipur Vs Amco India Ltd 2015 (316) ELT 525 (Tri-Del). In the case of CCE Jaipur Vs Amco India Ltd (supra), the Tribunal observed that Rule 16 of Central Excise Rules 2002 does .....

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