https://www.taxtmi.com/caselaws?id=234825 The Tribunal could rely on a Line Rejection Register even though it was not separately declared under Rule 173G(5) of the Central Excise Rules, 1944, because the assessee maintained separate records of rejected colour picture tubes and the department produced no evidence that the rejected tubes were actually used in manufacture. The register was not shown to be unreliable, no contrary register requirement under Rule 173G(4) or Rule 173G(5) was established, and the small quantity of rejections was not treated as sufficient to displace the Tribunal's finding. The Revenue's challenge failed and the relief granted to the assessee was sustained. en-us Wed, 26 Sep 2012 00:00:00 +0530 Thu, 14 Dec 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234825 The Tribunal could rely on a Line Rejection Register even though it was not separately declared under Rule 173G(5) of the Central Excise Rules, 1944, because the assessee maintained separate records of rejected colour picture tubes and the department produced no evidence that the rejected tubes were actually used in manufacture. The register was not shown to be unreliable, no contrary register requirement under Rule 173G(4) or Rule 173G(5) was established, and the small quantity of rejections was not treated as sufficient to displace the Tribunal's finding. The Revenue's challenge failed and the relief granted to the assessee was sustained. Case-Laws Central Excise Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234825