2017 (8) TMI 94

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....tative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No. SUR-EXCUS-001-APP-351/13-14 dated 12.092013 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-Surat-I. 2. Briefly stated the facts are that the appellant are engaged in the manufacture of Mosaic Tiles and Solid Paver Block falling under Chapter 68 of CETA, 1985. During the period 26.....

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....reply to the Audit Report they have submitted that no separate records were maintained relating to receipt and disposal of the rejected goods, however, in their reply to the show cause notice, they have categorically stated that the rejected goods were directly entered in their RG-I register and thereafter sold on the transaction value, depending on the marketing condition, after discharging duty.....

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.... they have placed the Chartered Accountants Certificate nor all the invoices against which they claimed Cenvat credit on the rejected goods under Rule 16 of CER, 2002. It is his contention that some of the sales invoices were ante dated to the receipt of the rejected goods in the factory on which they really credit. In support, the Ld. AR for the Revenue referred to seven invoices. It is his conte....

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....ered directly in their daily production register. The ld. AR for the Revenue held referred to seven invoices, whereunder the rejected goods came later but sales invoices for sale of the said goods after rectification issued subsequently. The Ld. advocate for the appellant placed a chartered accountant's certificate to show that all these rejected goods were appear on payment of duty after the ....