2016 (2) TMI 1310

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..... Rinki Arora, (Advocate) ORDER S. K. Mohanty, J. Revenue is in appeal against the impugned order dated 29.05.2006 passed by the Commissioner (Appeals-I), Customs and Central Excise, Jaipur. The grievance of Revenue is that the respondent is required to reverse the cenvat credit in terms of Rule 4(5) of the Cenvat Credit Rules, 2004, in respect of the non- receipted quantity of the i....

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....ch the benefit of Cenvat cannot be denied. However, we find from the available records that the letter dated 11.03.2003, wherein the Respondent had explained the generation of waste was not produced before the Original Authority at the time of Adjudication Proceedings. The said fact is evident from the letter itself, where there is no acknowledgement by the Department regarding receipt of such&nbs....