2017 (5) TMI 748

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.... Shri Vishal Agarwal, Advocate with Shri Nikhil Nichani, Advocate for the respondent ORDER The fact of the case is that the appellants have cleared inputs as such showing quantity of clearance in the invoice to their sister concern. Out of the quantity mentioned in the invoice, some quantity was returned back to the appellants. The appellants at the end of the month, on the actual quantity ....

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....the cenvat credit of the goods removed as such. In the present case, the respondent cleared 22.970 and 34502 MT and the same was shown in the invoice no.5018/37/00 and 13742/13/01 respectively, but while paying duty on monthly basis they discharged duty on the net quantity after adjustment of the returned quantity and raised invoice accordingly. The case of the department is that whatever actual q....

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....e reason that whatever net quantity stood supplied to their sister concern they have discharged duty at the end of the month for which they issued invoice. He submits that though at the time of clearance higher quantity was cleared but certain quantity was returned back which is not under dispute and at the end of the month whatever net input quantity remained with the sister concern the invoice f....