TaxTMI 
TaxTMI 
2017 (10) TMI 187
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....ondent ORDER The dispute in this appeal of M/s Classic Stripes Pvt Ltd against order-in-appeal no: MI/AV/228-229/2011 dated 21st April 2011 of the Commissioner of Central Excise (Appeals - II), Mumbai Zone I pertains to availment of CENVAT credit on goods returned to the appellant under rule 16 of Central Excise Rules, 2002. Appellant is a manufacturer of self-adhesive stickers that are cleared ....
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....dit availed on such returns which, having been scrapped eventually, were alleged it to have undergone the process of manufacture and, hence, ineligible to applicability of rule 16 of Central Excise Rules, 2002. The original authority confirmed this demand, along with appropriate interest, besides imposing a penalty of like amount on the appellant under rule 25 of Central Excise Rules, 2001/2002 re....
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....h finished goods and that the present situation is no different. Learned Counsel has placed reliance on Commissioner of Central Excise, Mumbai I v. Mega Rubber Technologies Pvt Ltd [2016 (343) ELT 384 (Tri.Mumbai)] which has referred to the decision of the Tribunal in Sundaram Industries Ltd v. Commissioner of Central Excise, Madurai [2006 (202) ELT 538 (Tri.Chennai)]. 3. Learned Authorised Repre....
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....er. On the contrary, in the present instance, the scrapping of the self-adhesive stickers, payment of duty thereof, and inclusion of such details in the monthly returns are not controverted. In the absence of records of return and scrapping thereof, conclusion was appropriately arrived at that the goods had not been subject to clearance no payment of duty; hence eligibility for CENVAT credit was l....