2016 (12) TMI 1618

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....td (AR) for the Respondent ORDER Per: Shri P.K. Choudhary  The appellant is engaged in the manufacture of Cold Rolled Steel Strips, CRCA Steel Strips, CRCA Steel Coils, classifiable under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The appellant availed Cenvat Credit of Rs. 70,339.00 on the basis of invoices dated 22.05.2008, 01.12.2008 and 29.01.2009 on ....

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....availed the Cenvat Credit accompanied with the invoices of the duty paid returned goods. The Tribunal in the case of Commissioner of Central Excise & S. Tax, Daman Vs. V.V.F. Ltd. Reported in 2016 (335) E.L.T. 485 (Tri-Abmd) observed that as per Rule 16 of Central Excise Rules, 2016, there is no requirement of maintenance of any separate records for availing credit of duty paid returned goods. The....

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....dispute that the respondent received the duty paid goods in their factory as inputs. The dispute relates to the utilization of the inputs which is under the Cenvat Credit Rules, 2002. In the show cause notice, there is no allegation of contravention of rules under Cenvat Credit Rules, 2002. Hence, the Commissioner (Appeals) allowed the appeal filed by the respondent. 5. The learned Advoca....