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2016 (2) TMI 950
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.... Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying Cenvat credit on goods returned by the buyers as defective. The facts of the case are that appellant is manufacturing rubber compound, the same were cleared on payment of duty. In certain cases, the goods had been returned by the buyer as defective, therefore, as per Rule 16 of the Central Ex....
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....of the ld. counsel is that at the time of audit, admittedly, these returned goods were not entered in input register but they were separately registered in the Sales Return Register. As the appellant was maintaining separate register therefore, the entries of defective goods were not required to be entered in input register as per the provisions of Central Excise Rules. In that circumstances, the ....