2018 (3) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- for respondent ORDER The appellant have availed cenvat credit on the returned defective printed corrugated boxes under Rule 16 of Cenvat Credit Rules, 2002. The case of the department is that the corrugated boxes once get defective cannot be repaired and therefore the same cannot be either returned to the same buyer or even to other persons. The cenvat credit is not admissible under Rule 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espect of cenvat credit of Rs. 1,08,273/- was disallowed only because the returned goods were lying in the factory. He submits that merely because it is defective goods lying in the factory credit cannot be denied. The duty was very much payable on that stock as and when the same is cleared for home consumption. 3. Shri M.R. Melvin, Ld. Superintendent (A.R.) appearing on behalf of the Revenue r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2002, except the credit availed on the goods, which are still lying in the factory". From the above findings the Cenvat Credit of Rs. 1,08,273/- was disallowed only on the ground that the stock attributed to this amount is lying in the factory, cenvat credit cannot be denied. As the said stock is liable for duty but only at the time of removal thereon, before that cenvat credit cannot be quest....