9911796707
TMI Blog2017 (8) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... t-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This is an appeal filed against the Order-in-Appeal No.PJ/423/VDR-II/2012-13 dated 24.1.2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax (Appeals), Vadodara. 2. Briefly stated the facts of the case are that alleging that the appellant had availed inadmissible CENVAT credit of Rs. 80,956/-, a show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand on this count is unsustainable. 4. Further, on the balance amount of credit of Rs. 28,408/- confirmed, he has submitted that the appellant had collected development charges of cylinders for printing but when the said cylinders were rejected by the buyers, on its return to their factory, the appellant had availed CENVAT credit on the said rejected cylinders under Rule 16 of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 52,548/-. There is no evidence on record to show that the defective PVC films were not used in the manufacture of finished goods. Merely receipt of compensation for defective inputs cannot be a ground for rejection of the credit availed by the appellant without establishing the fact that the said defective inputs had been used in or in relation to the manufacture of finished goods which the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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