2019 (5) TMI 1454

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....pondent ORDER PER: RAMESH NAIR The brief facts of the case are that the appellant being manufacturer of excisable goods i.e. Printed Flexible Laminate (in roll and pouch form). They have been procuring inputs namely laminate, polyester, ink etc. After receipt of the inputs and use thereof, some of raw material is not giving result as per the required norms, accordingly, the price of the goods i....

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....ised for the low quality of the goods cannot be denied. She placed reliance on the following judgments: * Indore Composite Pvt. Ltd 2017 (352) ELT 238 (Tri.Del) * Harinagar Sugar Mills Ltd 2017 (348) ELT 682 (Tri. Mum) * Sree Ram Engineering Works 2016 (341) ELT 286 (Tri. Chennai) 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of Revenue reiterates the findings of the impugned or....

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.... reading of Rule 14 of the Cenvat Credit Rules, 2004, it reveals that in the eventuality, when the credit has been taken or utilized wrongly, the said statutory provision can be invoked for recovery of the Cenvat amount. In the present case, the issue is not in dispute that input goods covered under the Bill of Entry have not been received in the factory of the appellant. It is also not in dispute....