TMI Blog2017 (8) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... y - Held that: - the appellant had duly maintained registers/records in the receipt and disposal of the rejected goods supported by evidences like rejected Memos, LRs etc. Thus, they have correctly availed the Cenvat credit; accordingly, imposition of penalty under Rule 15 (2) of CCR, 2002 readwith Section 11AC of the CEA, 1944 is unwarranted/unjustified. Decided partly in favor of appellant. - E/13787/2013 - A/11506/2017 - Dated:- 20-7-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant : Shri S. J. Vyas, Advocate For the Respondent : Shri N. Satwani, Authorised Representative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No SRP/135/DMN/2013-14 dated 17.07.2013 passed by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences have not been produced establishing the receipt of rejected goods in their factory. The aforesaid allegation based on the premise that since necessary issue slips for processing of the goods had not been issued by them, therefore, the rejected goods must not have received in the factory. He submits that a detail statement was submitted to the authorities below, mentioning the name of customers, description of defective goods, invoices number and date against which the goods was initially cleared on payment of duty, transporters name and LR number, necessary entries in the Cenvat credit registers, etc.; also, the reason for rejection and the date it was issued for production with nature of process carried out on the same had been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had submitted a detail statement along with their written submission on 18.06.2013 before the Ld. Commissioner (Appeals) indicating the return of the rejected goods, quantum of Cenvat credit availed, nature of defective, the process undertaken on the rejected goods and later its removal on payment of duty. Also, the said statement is supported by evidences in the form of input invoices, rejection letters, transporter's challan etc. The statement is enclosed at page 65 to 67 of the Appeal Paper Book. On going through the said statement it is clear that the appellant had received rejected goods and after duly accounting for in their books of account, availed credit; and cleared the goods after removal of defects on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
