2016 (2) TMI 950

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..... DER The appellant is in appeal against the impugned order denying Cenvat credit on goods returned by the buyers as defective. The facts of the case are that appellant is manufacturing rubber compound, the same were cleared on payment of duty. In certain cases, the goods had been returned by the buyer as defective, therefore, as per Rule 16 of the Central Excise Rules, 2002, the appellant is entit .....

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..... dit, admittedly, these returned goods were not entered in input register but they were separately registered in the Sales Return Register. As the appellant was maintaining separate register therefore, the entries of defective goods were not required to be entered in input register as per the provisions of Central Excise Rules. In that circumstances, the Cenvat credit cannot be denied. It is also s .....

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..... enter of the sales return in the input register only. The only requirement is that appellant has to maintain the records of the sales returns which appellant is maintaining. Therefore, I hold that appellant is entitled for Cenvat credit on goods received by them, it is also an admitted fact that on receipt of the goods the appellant have reprocessed the said goods and the same were cleared on pay .....

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