2017 (10) TMI 888

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....ent ORDER Per: Raju This appeal has been filed by Synex Pharmaceuticals Pvt. Ltd. against denial of cenvat credit on goods returned to the factory. 2. Ld. Counsel for the appellant argued that they had supplied certain goods to various purchaser who returned some of them. The said goods were received back in the factory and the appellant took credit of the duty paid goods. The said goo....

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....nd claim has been rejected essentially on the ground the name of the appellant did not exactly match in some cases with the name of the goods cleared after reprocessing. He also pointed out that the batch number of the goods returned and those cleared from the factory after reprocessing did not match. Ld. Counsel pointed out to para 10 of grounds of appeal wherein he has clarified the reasons for ....

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....ugh the rival submissions. 7. I find that Rule 16 of the Central Excise Rules appellant is entitled to take credit of the goods brought back into the factory for reprocessing. The register shown by the appellant clearly indicates that the goods were received and the same were processed and cleared. The objection of the revenue is not in respect of receipt of goods but in respect of goods cleare....