2017 (1) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....two appeals of M/s Lime Chemicals Ltd, relating to the same issue, are disposed off by this common order. The orders impugned, viz. order-in-appeal no: US/223/RGD/2011 dated 29th August, 2011 and US/393/RGD/2012 dated 15th June, 2012 of Commissioner of Central Excise (Appeals - II), Mumbai relate to the disallowance of CENVAT credit on goods received back by the appellant owing to rejection by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Credit Rules as well as the procedure laid down under the Central Excise Rules 2002. Accordingly, demands for the period from April 2002 to March 2006 for Rs. 6,61,783/- and Rs. 1,37,799/- for the period from January 2007 to September 2007 were confirmed and upheld by first appellate authority. 3. Learned Consultant for the appellant relies upon the decision of the Tribunal: i. Kelvin Process Te....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ought back for refining, reconditioning, etc. with the entitlement to take CENVAT credit as though such goods are received as inputs. His contention is that the case law cited would render it immaterial whether the good were brought back to the factory from which they were originally removed or into another factory belonging to the same assessee. 5. Learned Authorised Representative relies upon t....