TaxTMI 
TaxTMI 
2018 (7) TMI 1370
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.....42/2010, in favour of Revenue. 2. The relevant extract of the order of Tribunal dated 26.8.2016 is quoted for ready reference : - "6. The learned counsel for the appellant submitted that credit has been denied on the ground that the appellant has not been able to prove the return of the goods whereas this was not an issue alleged in the show cause notice and therefore, basis for denial of Cenvat Credit traverses beyond the scope of show-cause notice. He further submitted that due to the limitations imposed by ERP system, the appellant had to take credit on RBA invoices, which were relatable to the original Excise invoice. He further submitted that the appellant is entitled to take credit against the assessee's own duty paying d....
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.... have returned/ received back. After verification of lorry receipts furnished by the assessee which finally confirms the receipt of goods back to the factory the adjudicating authority has allowed the credit in respect of ten consignments. In respect of four consignments where there are no details for having received the returned goods into the factory, the adjudicating authority has decided that it is not possible to allow the cenvat credit in the absence of any evidence establishing the fact of receipt of returned goods to the factory. Even at the appellate stage, the appellant has not produced any additional documents/evidences to prove that the returned/ rejected goods have been received into the factory. In the absence of any corrobora....
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....o explaining the terms as follows : - "RBA - (Reversal sales invoices from Bangalore site AAP) IBA - (Inter-State sales from Bangalore site AAP" Learned counsel has further explained before us that the word 'ERP' used in para 6 quoted above means 'Enterprise Resource Planning". 5. We express our concern at this juncture itself that these abbreviated forms were not explained by any of the authorities in the written submission by the assessee before all the authorities below until the present appeal was filed before the High Court and we called upon the learned counsel for the assessee to explain these terms which could explain the transactions in question with clarity in a little more detail. 6. On the basis of the....
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.... of the order of the Tribunal which inter alia also quotes the order passed by the Commissioner (Appeals), it is clear that a part of the relief was given to the assessee for Cenvat Credit in respect of Ten consignments, because the assessee could relate the "Sales Returns" to the original sales invoices through the Lorry Receipts with respect to said Ten consignments but for the remaining four consignments, such Cenvat Credit could not be allowed for want of relevant corroborative evidence produced by the assessee. 8. The Tribunal while upholding the order passed by the Commissioner (Appeals) has affirmed the said finding. 9. We are of the opinion that while the second Appellate Authority affirms the orders passed by the first and th....