2017 (8) TMI 899

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ina Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This is an appeal filed against the Order-in-Appeal No.PJ/423/VDR-II/2012-13 dated 24.1.2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax (Appeals), Vadodara. 2. Briefly stated the facts of the case are that alleging that the appellant had availed inadmissible CENVAT c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... manufacture of finished goods. Therefore, the demand on this count is unsustainable. 4. Further, on the balance amount of credit of Rs. 28,408/- confirmed, he has submitted that the appellant had collected development charges of cylinders for printing but when the said cylinders were rejected by the buyers, on its return to their factory, the appellant had availed CENVAT credit on the said rej....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dingly confirmed the reversal of CENVAT credit of Rs. 52,548/-. There is no evidence on record to show that the defective PVC films were not used in the manufacture of finished goods. Merely receipt of compensation for defective inputs cannot be a ground for rejection of the credit availed by the appellant without establishing the fact that the said defective inputs had been used in or in relation....