TMI Blog2017 (4) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ht back to any factory for being remade, reconditioned, etc., the assessee shall state the particulars of such receipt in his records and shall be entitled to take Cenvat credit of the duty paid on such goods - the appellants have complied with the said condition. Thereafter, at the time of clearance also, they have cleared the same under proper invoice and on payment of duty. In such situation, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty were returned by the buyers due to certain defect, during the period September, 2008 to December, 2008. The appellants took credit of duty paid on such returned goods in terms of Rule 16 of Central Excise Rules, 2002. After re-processing of these defective items, they have cleared the same in December, 2008 on payment of applicable duty. The dispute in the present case is that the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,44,158/-. The Original Authority confirmed the demand along with equal amount of penalty. On appeal, the Commissioner (Appeals) confirmed the original order. 2. We have heard both the sides and perused the appeal records. 3. Before going into the merits of the case, we note that the appellants contested the demand on limited issue of time-bar. We note that the credit on the returned items w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be entitled to take Cenvat credit of the duty paid on such goods. We find that the appellants have complied with the said condition. Thereafter, at the time of clearance also, they have cleared the same under proper invoice and on payment of duty. In such situation, we find to sustain a case for extended period, no element of suppression, fraud, etc., can be established. As such, without going in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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