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2016 (5) TMI 937 - CESTAT AHMEDABAD

2016 (5) TMI 937 - CESTAT AHMEDABAD - 2016 (335) E.L.T. 485 (Tri. - Ahmd.) - 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 receipt of the goods which is not disputed by the Department. Also they manufactured final product which is recorded in RG 1 register. Therefore, there is no reason to deny the CE .....

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Soaps, Shampoo, Shaving Cream, Lotion, Stearic Acid, Hydrogenated Oils etc, 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 between the period from July 2001 to November 2003 under 21 different invoices. The Respondents availed the CENVAT Credit on the duty paid returned goods under Rule 16 (2) of .....

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maintained separate records nor could establish that the same were processed 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 provide particulars of such receipts in his records and shall be entitled to take CENVAT Credit of the duty paid as if such goods are received as input under CENVAT Credit R .....

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