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TMI Blog2017 (5) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... the triplicate copy of their own invoices issued under Rule 11 of the Central Excise Rules, 2002. The departmental officers were of the view that availment of CENVAT credit on the finished goods which were returned from the market, based upon the triplicate copy of the invoices is incorrect and is not a document on which credit can be availed. Coming to such a conclusion, show-cause notice was issued for the demand of the said credit availed along with interest and also for imposition of penalties. The said show-cause notice was contested on merits by the appellant. The adjudicating authority after due process of law confirmed the demands raised with interest and also imposed penalties. On appeal, the first appellate authority also concurre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant or otherwise. He also relied upon the judgement of the Tribunal in the case of Mohit Industries Ltd. - 2016-TIOL-2147-CESTAT-AHM for the same preposition. He also placed reliance on the judgement of the Hon'ble Gujarat High Court in the case of Gujarat Setco Clutch Ltd. v. UOI - 2012 (278) ELT 160 (Guj.) wherein the challenge to the Tribunal's order was dismissed by the Hon'ble High Court with clear the findings of the Tribunal being held as factually correct and no question of law arises. 5. On careful consideration of the submissions made by both sides, I find that the issue as stated by both sides is correct as to whether appellant is eligible to avail CENVAT credit of the amount of Central Excise duty on the goods returned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly mentioned that, the goods which are returned back in to the factory should have been accompanied the duty paid goods and intimation to the jurisdictional Central Excise Officer within 24 hours and in turn within 48 hours the concerned officer may inspect the goods. The Notification also stipulates in para 3 that, in case if the duty paid goods are not accompanied by the original/duplicate / triplicate copies issued under Rule 11 in said case, the appellant has to seek prior permission from the jurisdictional Commissioner of Central Excise, for the reasons that "If there is any (3) difficulty in following the provisions of sub-rule (J) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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