2017 (9) TMI 615

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..... he Respondent ORDER Per. Ashok Jindal :- The appellant is in appeal against the impugned order wherein Cenvat credit availed by the appellant under Rule 16 (1) of Central Excise Rules, 2002 has been denied. 2. Heard the parties. 3. As these are periodical show cause notices. For the earlier period, in appellant s own case for the earlier period, vide final order No. A/51764/2015 SM (BR) dated .....

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..... so it is not proper to conclude that no records have been maintained for return of defective goods. It is not in dispute that the Daily Stock Account has not been maintained properly by the appellant. 5. Therefore, I am of the considered view that cenvat credit taken by the appellant on such duty paid defective goods received in the factory for carrying out the processes under Rule 16(1) of the .....

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..... tc. I find that none of the related documents show the receipt of waste and scrap in the instant period as held by the adjudicating authority in the impugned order. Thus I do not agree with the conclusion made by the adjudicating authority in the impugned order that the returned goods were in form of waste and scrap or broken form instead of finished goods. 9. The observation of the learned Commi .....

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