TMI Blog2017 (9) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ods returned by the appellant are not waste and scrap/ash and they are rejected goods and credit remains allowed - appellant has correctly taken the Cenvat credit - appeal allowed - decided in favor of appellant. - Excise Appeal No. 70372 of 2016 (SM) - Final Order No. 70948/2017 - Dated:- 6-9-2017 - Shri Ashok Jindal, Member (Judicial) Shri Rajesh Chhibber, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Rules, 2002. Further, I find that upon receipt of the goods, the same have been duly reflected/ entered in the Daily Stock Account i.e. RG-1 Register maintained by the appellant. The entries have been made in the said register on the basis of the original invoices, in the cover of which the goods were initially removed from the factory. Hence, it is erroneous to assume that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y allegation against the appellant is that they have not received the rejected goods and received only waste and scrap /ash on which they have taken Cenvat credit which is not permissible and said fact has been examined by the learned Commissioner (Appeals) who has observed as under: A perusal of the said details and documents available on record shows the return of the rejected material like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice is not sustainable in the eyes of law. Whatever observations were made by the Commissioner after that are not part of the show cause notice. Therefore same is not required to be considered by me. In these circumstances, I hold that appellant has taken Cenvat credit correctly. Consequently the impugned order is set aside and appeal is allowed with consequential relief, if any . 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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