TaxTMI 
TaxTMI 
2011 (5) TMI 296
X X X X Extracts X X X X
X X X X Extracts X X X X
....dispensing with the condition of pre-deposit of duty of Rs. 8,32,017/- and penalty of identical amount, I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. As per facts on record, the appellants cleared their final products on payment of duty, which were subsequently rejected by their customers and received back by them during March 2007 and November 20....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection by their customers and their receipt by the appellants, such technicalities cannot be made the basis for denial of credit. They also submitted that the credit stands availed by them in terms of the provisions of Rule 16 of Cenvat Credit Rules 2002, which does not prescribe the requirement of receiving back the goods under original duplicate for transport copies of the invoices. They further....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s reversed by payment of duty on reprocessed goods and as such, denial was not justified. 5. Countering the arguments, learned DR Shri S.K. Mall submits that if the credit is allowed to be availed on the basis of photocopies, there is every chance of misuse of the same inasmuch as the original duty paying documents can be utilised by any other manufacturer for availing the credit on the ba....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... I feel that the observations made by Commissioner (Appeals) cannot be taken lightly. It is for the appellants to place on record the evidences to show that their customers have not taken the modvat credit on the basis of the original invoices issued by them or having taken the credit, the same stands reversed the same at the time of rejection and return of the goods. Further, the appellants are a....