2009 (6) TMI 823

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....spondent. [Order]. -  There is no representation for the respondent despite notice, nor any request of theirs for adjournment. I have examined the records. 2. In adjudication of a show-cause notice, the original authority disallowed Cenvat credit of Rs. 1,67,833/- to the assessee and confirmed demand against them under Section 11A of the Central Excise Act read with Rule 14 of t....

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....y of final products originally cleared to a customer on payment of duty and returned by them under cover of letters, not accompanied by the original invoices. The returned goods were, after reprocessing, cleared on payment of duty. The credit in question was taken on the strength of the above covering letters. The original authority denied credit to the assessee on the ground that these letters we....

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....prescribed for, Cenvat credit purpose, in the instant case, on the other hand, the defective goods returned by the customers to the assessee were not covered by any such documents. These were accompanied by letters issued by the customers. As rightly pointed out, such letters are not among the documents specified under Rule 9 for the purpose of availment of Cenvat credit. Where the rule prescribes....