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M/s Indocem Pvt. Ltd. Versus Commissioner of C. Ex. & S. Tax, Ahmedabad-III

2016 (11) TMI 49 - CESTAT AHMEDABAD

Availing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Held that: - there is no dispute about the receipt of the returned defective goods from the depots as well as their customers, li .....

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issued to regularize the account - Appeal allowed. - E/12511/2013-SM - A/10953/2016 - Dated:- 22-9-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri M.A. Patel, Consultant For Respondent: Shri T.K. Sikdar, A.R. ORDER Heard both sides and p .....

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ember 2007 to October 2009, the Appellant had cleared their finished goods to various customers as well as to depots on payment of duty. Certain quantity of the finished goods was returned as defective. The Appellant availed the CENVAT Credit proport .....

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ds 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 impo .....

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vailed the CENVAT Credit on returned/defective goods against credit note, but on the invoices against which it was initially cleared on payment of duty. Since the entire quantity of finished goods was not returned, but part of the quantity was return .....

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goods alongwith other supporting documents. Further, he has also, referred to the judgments of the Tribunal 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 - 20 .....

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well as their customers, listed out in the Form V Register enclosed as Annexure B to the appeal paper book. The only objection raised by the Department is that they have availed CENVAT Credit on the credit notes issued, which according to the Depart .....

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