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2017 (5) TMI 943 - CESTAT MUMBAI

2017 (5) TMI 943 - CESTAT MUMBAI - TMI - CENVAT credit - duty paying invoices - finished goods returned back from the market - whether appellant is eligible to avail CENVAT credit of the amount of Central Excise duty on the goods returned back from C & F agent that also on the basis of photo copy of the triplicate copy of the invoices? - Held that: - the appellant is not able to correlate actual quantity despatched and received back by them from C & F agent based upon the documents available - t .....

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ppeal No.SB(114)114/Th-I/2010 dated 11.0.2010. 2. The relevant facts that arise for consideration is regarding the eligibility to avail CENVAT credit on the finished goods returned back from the market or otherwise. Appellant received back their finished goods from C & F Agents availed CENVAT credit based upon 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 fini .....

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penalties. On appeal, the first appellate authority also concurred with the views of the adjudicating authority and upheld the order-in-original. 3. Learned Counsel would submit that there is no dispute as to the fact that the triplicate copy of the invoices which were produced by appellant in respect of the finished goods which were received back for reconditioning were issued by the appellant and the goods were cleared after discharge of appropriate duty liability. It is his submission that t .....

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correct in law as per the decision of the Tribunal in the case of BAPL Industries Ltd. v. CCE Coimbatore - 2006-(XCI)-GJX-0002-CESTAT and produces copy of the same. 4. Learned D.R. on the other hand reiterates the findings of the lower authorities. He would also rely upon the decision of the Tribunal in the case of Akzo Nobel Coatings India Pvt. Ltd. - 2017-TIOL-83-CESTAT-Bang wherein identical issue was decided holding that CENVAT credit is not eligible on the quantity of the goods which canno .....

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ribunal 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 back from C & F agent that also on the basis of photo copy of the triplicate copy of the invoices. 6. I find that the first appellate authority has considered the entire issue on the .....

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said Clearing & Forwarding agents. The final products cleared at the time of dispatch to the Clearing & Forwarding Agent by the appellant were accompanied by the original, duplicate copies of the Central excise invoices issued under Rule 11 by the appellant. In case, the impugned goods returned back to the appellant due to defects/for repairs / reconditioning of goods for repairs / reconditioning / remaking under Rule 16, the goods should have been accompanied by the invoices/documents .....

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e 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), t .....

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