TMI Blog2016 (11) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, listed out in the Form V Register enclosed as Annexure ‘B’ to the appeal paper book - Since the entire quantity against the clearance of excise invoices were not received back but part quantity which were defective only received, the credit notes were issued to regularize the account - Appeal allowed. - E/12511/2013-SM - A/10953/2016 - Dated:- 22-9-2016 - Dr. D.M. Misra, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules 2002. Alleging that the CENVAT Credit availed on the returned goods was irregular, in much as the same was taken against credit note, demand notice was issued to them for recovery of credit of ₹ 1,75,374/- with proposal for imposition of penalty. On adjudication, the demand was confirmed and penalty was imposed. Aggrieved by the said order, the Appellant filed an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of Vimal Flexsol Ltd Vs CCE Ahmedabad - 2009 (233) ELT 242 (Tri-Ahmd) and in the case of Asahi India Glass Ltd Vs CCE Belapur - 2006 (199) ELT 66 (Tri-Mum). 5. The learned Authorized Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 6. I find that there is no dispute about the receipt of the returned defective goods from the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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