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M/s Mohit Industries Ltd. Versus Commissioner, C. Ex. & S. Tax, Vapi

2016 (8) TMI 665 - CESTAT AHMEDABAD

Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - finished goods returned to the factory for rectification - non-production of proper documents/records in establishing the return and processing of the said goods in their factory - Held that .....

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t could not rebut the charges of non-receipt by adducing sufficient evidences. Therefore, the Appellants are not eligible to avail CENVAT Credit on the invoices under which the goods initially cleared and claimed to have been received by them in thei .....

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learned Authorised Representative for the Revenue. 2. This Appeal is filed against OIO-28-AC-DEM-2011-12-SILVASSA, 30/11/2011, passed by Commissioner, C.Ex. & S.Tax, Vapi. 3. Briefly stated the facts of the case are that the Appellants are engag .....

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le 16 of Central Excise Rules 2001/2002. As the Appellants could not produce the proper documents/records in establishing the return and processing of the said goods in their factory, demand notice was issued to them on 26.06.2010 invoking extended p .....

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t appeal. 4. The learned Authorised Representative for the Revenue has submitted that the learned Commissioner (Appeals), after analysing the evidences on record has come to the conclusion that the Appellants could not establish that the rejected POY .....

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order. The learned Authorised Representative for the Revenue placed a chart referred to and relied upon by the Commissioner (Appeals) in arriving at the finding that the Appellant has not been able to establish that the goods were received in the fa .....

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tch from the factory. Therefore, the Appellants are not eligible to the benefit of CENVAT Credit under Rule 16 of Central Excise Rules 2002. 5. I have carefully analysed the records of the case and submissions advanced by the learned Authorised Repre .....

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CENVAT Credit on the finished goods claimed to have been rejected and received for reprocessing in their unit during the relevant period, that is, November 2005 to July 2006. The authorities below have analysed the relevant invoices and other evidenc .....

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