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M/s Tirupati Structurals Limited Versus CCE & ST, Ghaziabad

2017 (9) TMI 615 - CESTAT ALLAHABAD

CENVAT credit - rejected goods - Rule 16 (1) of Central Excise Rules, 2002 - Held that: - similar issue decided in the appellant own case M/s. Tirupati Structurals Ltd. Versus Commissioner of Central Excise & Customs, Ghaziabad [2015 (4) TMI 1032 - C .....

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lant. - 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 Shri Mohd. Altaf, Authorized Representative (DR) for the Respondent O .....

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e notices. For the earlier period, in appellant s own case for the earlier period, vide final order No. A/51764/2015 SM (BR) dated 19/05/2015, this Tribunal observed as under :- 4. Heard ld. AR for Revenue and perused the records. It is an undisputed .....

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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 .....

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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 rec .....

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l order No. A/51571/2015 SM (BR) dated 28/04/2015, this Tribunal observed as under :- 8. On perusal of the show cause notice, I find that only allegation against the appellant is that they have not received the rejected goods and received only waste .....

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return of the rejected material like PVC Foam Board/ sheet, PVC Fitting, PVC Pipes, HDPE Pipes, PVC Elbow, PVC Duct Pipe etc. I find that none of the related documents show the receipt of waste and scrap in the instant period as held by the adjudicat .....

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of the learned Commissioner (Appeals) has been accepted by the Revenue and not challenged before me. Therefore, said observation of the learned Commissioner (Appeals) has attained finality wherein it has been held that goods returned by the appellan .....

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