TaxTMI 
TaxTMI 
2016 (8) TMI 1113
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....- and penalty of equal amount of Rs. 1,12,432/- was also maintained. 2. The fact of the case is that the appellant received back some duty paid goods cleared on their own invoices due to defect/rejection. The goods were brought in the factory, the appellant had taken Cenvat credit on the returned goods for reprocessing during 14/7/2001 to 31/3/2005 on the strength of their own invoices. The show cause notice was issued with an allegation that appellant is not entitle for Cenvat credit on their own invoices and they have not followed the procedure laid down under Rule 173H of CER, 1944 read with Rule 16 of CER, 2002....
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....ments are available and no procedure was followed. As per Rule 16, no procedure is prescribed for taking the duty paid returned goods, probably adjudicating authority going on the erstwhile 173H contended that the procedure should have been followed, whereas 173 H has no applicability in the present case. Ld. Commissioner(Appeals) has gone beyond the scope of show cause notice and adjudication order for disallowing the part amount of Cenvat credit. The allegation and even finding of the adjudicating authority is only to the extent duty paying documents and compliance with the procedure. There was no....
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....reof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to the said rules. (2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-secti....