2016 (11) TMI 49

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....nt: Shri T.K. Sikdar, A.R. ORDER Heard both sides and perused the records. 2.  This appeal is filed against the OIA No.105/2013(Ahd-III)/SKS/ Commr.(A)/Ahd, dt.01.07.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 3.  Briefly stated the facts of the case are that during the period November 2007 to October 2009, the Appellant had cleared their finished goods ....

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....er (Appeals), who in turn, rejected their appeal.  Hence, the present appeal. 4.  The learned Advocate for the Appellant vehemently argued that they have not availed the CENVAT Credit on returned/defective goods against credit note, but on the invoices against which it was initially cleared on payment of duty.  Since the entire quantity of finished goods was not returned, but par....

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....s from the depots as well as their customers, listed out in the Form V Register enclosed as Annexure 'B'  to the appeal paper book.  The only objection raised by the Department is that they have availed CENVAT Credit on the credit notes issued, which according to the Department is not a valid document.  I find that the Appellant, after receipt of the material, meticulously maintaine....