2016 (5) TMI 937

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...., A.R. For the Respondent: Ms.Dimple Gohil, Advocate ORDER PER: P.K. DAS Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication order was set aside. 2. Heard both the sides and perused the records. 3. The Respondents were engaged in the manufacture of Toilet Soaps, Shampoo, Shaving Cream, Lotion, Stearic Acid, Hydrogenated Oils etc, fall....

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....rusal of the Adjudication order, I find that the main ground of denial of CENVAT Credit is that the Respondent neither maintained separate records nor could establish that the same were processed and returned to the same customer or sold to others. There is no dispute that the Respondent received the duty paid goods which were duly recorded in the RG23A Part II register. Rule 16 of Central Excise ....

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.... India Pvt. Ltd. Vs CCE Chennai - 2010 (16) ELT 1119 (Tri-Che) and CCE Jaipur Vs Amco India Ltd  2015 (316) ELT 525 (Tri-Del). In the case of CCE Jaipur Vs Amco India Ltd (supra), the Tribunal observed that Rule 16 of Central Excise Rules 2002 does not require maintenance of any records. The returned goods have to be treated as inputs and Assessee having shown their use of inputs for manufact....