TMI Blog2017 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - Ld. advocate for the appellant placed a chartered accountant's certificate to show that all these rejected goods were appear on payment of duty after the removal of the defects and the duty paid was more than the credit availed on the rejected goods. All these claims and counter claims need to be scrutinized in detail by the adjudicating authority. For verification of the said facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit of ₹ 2,72,584/- on the rejected finished goods viz. Concrete Solid Block Pavers and Mosaic Paving Tiles received in their factory for repairing/reconditioning of the same. Alleging non-receipt of the goods as no records of receipt and disposal had been maintained during the relevant period, demand notice was issued to them for recovery of the said credit alongwith interest and prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty then the credit availed on the rejected goods. In support of his contention that there is a direct co-relation between the Excise invoices against which rejected goods were received and the sales invoices against which later the rejected goods, after processing, were cleared on payment of duty, he placed a Chartered Accountant's certificate dated 24.02.2017 and also copies of the sales in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count could be noticed. 5. Heard both sides and perused the records. I find that the limited issue to be decided is whether the appellants had received rejected goods in their factory and correctly availed Cenvat credit on the same under Rule 16 of CER,2002. I find that both the authorities below disallowed the Cenvat credit on the ground that the appellant had not maintained separate records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the credit availed on the rejected goods. All these claims and counter claims need to be scrutinized in detail by the adjudicating authority. For verification of the said facts, both sides fairly accept that the matter needs to be remanded to the adjudicating authority. Accordingly, the matter is remanded to the adjudicating authority for deciding the issues afresh. Needless to mention a reasona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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