2016 (8) TMI 665

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....t.  Heard the learned Authorised Representative for the Revenue. 2.  This Appeal is filed against OIO-28-AC-DEM-2011-12-SILVASSA, 30/11/2011, passed by Commissioner, C.Ex. & S.Tax, Vapi. 3.  Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Polyester Texturised Yarn falling under Chapter 54 of Central Excise Tariff Act, 1985. The Ap....

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....n record has come to the conclusion that the Appellants could not establish that the rejected POY had been received in the factory and subjected to process for rectification.  In support, the learned Authorised Representative for the Revenue took me through the observations of the learned Commissioner (Appeals) particularly Para 8 of the impugned order.  The learned Authorised Representa....

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....rned time and again, without any response from the appellant, as and when hearing notice was issued to them, therefore the same is taken up for disposal.  I find that the Appellant has availed CENVAT Credit on the finished goods claimed to have been rejected and received for reprocessing in their unit during the relevant period, that is, November 2005 to July 2006.  The authorities below....