2010 (7) TMI 398

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....or the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order]. - Heard both sides. 2. The learned consultant Shri Parthasarathy submits that the appellants were using bags for packing cement, on which they take input duty credit. He states that in case the bags are found defective, these are returned to the suppliers and credit in respect of such defective bags is reversed....

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..../2009. 3. Heard the learned SDR Shri Niranjan Babu. He supports the impugned order and states that there is a requirement for reversal of credit in respect of such bags cleared by the appellants in terms of Rule 3(5) of the CENVAT Credit Rules, 2004. He also apprehends that unless the credit is directed to be reversed, the appellants may misuse the provision. 4. After considering th....