2011 (3) TMI 1095

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...., Advocate Respondent : Shri Rajendra Nagar, SDR   Per : Mrs. Archana Wadhwa;   The appellant is engaged in the manufacture of Co-extruded multilayer printed plastic film and waste parings, falling under Chapter 39 of the first schedule of Central Excise Tariff Act, 1985. They removed plastic waste on payment of duty to their other sister concern located at Gandhi Nagar. However....

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....er (Appeals) held in favour of the assessee on the ground that modvat credit is available on the basis of their own invoices, in terms of Rule 16 (1) of the Central Excise Rules and in view of the clarification of the Board in its circular No. 267/44/2009-CX 8 dated 25.11.2009.   As regards the description and quantity of the waste received back by them, he also held in favour of the appel....

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....as regards description and quantum of the waste is concerned. However, he has held that, inasmuch as in some cases appellant took the credit before the actual receipt of the goods, the same has to be denied.   6. I find no favour with the above reasoning of the appellate authority. No doubt the appellant should not have availed the credit before the actual receipt of the goods. But once th....