https://www.taxtmi.com/caselaws?id=253775 The Tribunal upheld the Commissioner (Appeals) decision in a case involving the availing of Cenvat Credit without maintaining records of further processing on returned goods in the manufacturing of Aluminium Foils. The Tribunal rejected the Revenue's demand for duty and penalty under Rule 16 of the Central Excise Rules, emphasizing that the processes undertaken on the returned goods constituted manufacturing activities, and the absence of separate records did not invalidate the Cenvat Credit availed by the assessee. The Tribunal highlighted the returned goods should be treated as inputs, leading to the dismissal of the duty demand. en-us Mon, 20 Oct 2014 00:00:00 +0530 Tue, 09 Jun 2015 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253775 The Tribunal upheld the Commissioner (Appeals) decision in a case involving the availing of Cenvat Credit without maintaining records of further processing on returned goods in the manufacturing of Aluminium Foils. The Tribunal rejected the Revenue's demand for duty and penalty under Rule 16 of the Central Excise Rules, emphasizing that the processes undertaken on the returned goods constituted manufacturing activities, and the absence of separate records did not invalidate the Cenvat Credit availed by the assessee. The Tribunal highlighted the returned goods should be treated as inputs, leading to the dismissal of the duty demand. Case-Laws Central Excise Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253775