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2016 (8) TMI 1113 - CESTAT MUMBAI

2016 (8) TMI 1113 - CESTAT MUMBAI - 2016 (343) E.L.T. 1175 (Tri. - Mumbai) - Cenvat credit - duty paid goods cleared on their own invoices received back due to defect/rejection - Cenvat credit took on the returned goods for reprocessing during 14/7/2001 to 31/3/2005 on the strength of their own invoices - procedure laid down under Rule 173H of CER, 1944 read with Rule 16 of CER, 2002 viz., non-maintainance of separate account for returned goods, no proper documents evidencing payment of duty on .....

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issued by person returns the goods back, it is one and the same. It is immaterial who has issued invoice but important is whether invoice is duty paid invoice. Therefore irrespective of fact whether the invoices are of appellant or otherwise if duty paid goods is brought in the factory of the assessee credit can be allowed. - As regard the contention of the show cause notice as well as adjudication order that the procedure has not been followed, on going through the aforesaid Rule 16, I fin .....

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appellant - E/715/11 - A/88824/16/SMB - Dated:- 26-7-2016 - Mr. Ramesh Nair, Member (Judicial) Ms. Padmavati Patil, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent ORDER This appeal is directed against Order-in- Appeal No. M-I/RKS/25/2011 dated 13.1.2011 passed by the Commissioner(Appeals)Central Excise, Mumbai, whereby Ld. Commissioner(Appeals) allowed the Cenvat credit amounting to ₹ 86,030.05 however disallowed the Cenvat credit amounting to &# .....

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t credit on their own invoices and they have not followed the procedure laid down under Rule 173H of CER, 1944 read with Rule 16 of CER, 2002. The adjudicating authority while adjudicating the show cause notice confirmed the demand of ₹ 1,98,461/- on the ground that the appellant has not maintained a separate account for returned goods and there is no proper documents evidencing payment of duty on rejected goods, no permission was taken from the department before bringing such goods into t .....

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ere is no dispute that all the returned goods were cleared by the appellant on payment of duty and on the returned goods the credit was availed on the strength of their own invoices which are nothing but duty paid invoices. She submits that appellant followed the provision laid down under Rule 16 of CER, 2002. She submits that it was wrongly alleged and confirmed by the original authority that no duty paying documents are available and no procedure was followed. As per Rule 16, no procedure is p .....

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rocedure. There was no dispute about the fact that goods were received by the appellant and credit was taken on the duty paid invoice of appellant itself. Therefore Ld. Commissioner while disallowing the credit gone beyond the scope of show cause notice which is not permissible in the law. 4. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that appellant has availed credit on their own invoices on return .....

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n their own invoices and the procedure was not followed. In this regard, I reproduce Rule 16 of Central Excise Rules, 2002. Rule 16. Credit of duty on goods brought to the factory. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such .....

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