2017 (7) TMI 13

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e parts falling under Chapter Headings 84 & 87 of Central Excise Tariff Act, 1985 and are availing CENVAT credit under CENVAT Credit Rules (CCR), 2004. This is a second round of litigation. In the first round of litigation, the appellants were issued a show-cause notice dated 8.12.2006 directing them to reverse the CENVAT credit of Rs. 1,66,870/- on the ground that the finished products cleared by them and received back by them under Rule 16 of Central Excise Rules, 2002 were scrapped and hence they should have reversed the CENVAT credit availed on such goods. The Assistant Commissioner vide Order-in-Original dated 29.6.2007 confirmed the demand. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who allowed the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ELT 1026 (Tri.-Del.). He also submitted that there is no recovery mechanism prescribed under Rules 16 of Central Excise Rules, 2002 for recovery of CENVAT credit rightly availed at the time of receipt of goods. For this submission, he relied upon the decision in the case of CCE, Pune Vs. Force: 2016 (343) ELT 814. 5. On the other hand, the learned AR defended the impugned order and submitted that the Commissioner (A) after considering all the facts and circumstances and also the report submitted by the Range Officer after verification of the facts have decided the appeal. He further submitted that the learned Commissioner (A) observed that the appellants have not produced any documentary evidence to prove that scraped goods have actually....