2017 (10) TMI 1180

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....the Respondent - Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two Appeals are filed against the Order-in-Appeal No.VAP-EXCUS-000-APP-107 & 108-14-15 dated 13.6.2014 passed by the ld. Commissioner (Appeals), Vapi. 2. Briefly stated the facts of the case are that Appellant had availed credit of Rs. 34,95,317/- on returned/rejected finished goods during the relevant period under Rule....

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....o as to establish compliance with the conditions of Rule 16(1) of Central Excise Rules, 2002, the same was not accepted by the Ld. Commissioner(Appeals) observing that the relevant invoices on which credit availed had not been produced. He has submitted that all these invoices were earlier seized from the Appellant's premises by the Preventive section of the same Commissionerate and not returned t....

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....of the goods having been rejected by the buyers) or copies of invoices raised by the buyers in respect of rejected goods, with duty paid particulars. Accordingly, I hold that the Appellant has not been able to justify the credit taken by them in these cases for want of appropriate documents and correlation between the goods received and the goods cleared after reprocessing or cleared as such in te....