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TMI Blog2010 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner verified entries in the RG-1 register and materials issue slips indicating that all the goods which were received back due to shelf life nearing expiry were duly issued for reprocessing - finding of the Commissioner (Appeals) has not been refuted by furnishing any materials in the grounds of appeal – Appeal rejected - E/1915/2008-SM(BR) - 1002/2010-SM(BR)(PB) - Dated:- 10-9-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, denied the benefit under Rule 16 and ordered recovery of Rs. 3,63,247/- along with interest and imposed equal amount as penalty. Commissioner (Appeals) set-aside the order of the original authority. 4. Learned DRreiterates the grounds of appeal. He submits that the claim by the party was ambiguous; that they have not revealed the actual reprocessing undertaken by them; that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture. 6. I have carefully considered the submissions from both sides and perused the records. 7. A perusal of Rule 16 do not indicate an obligation to file intimation about the arrival of the goods for the purpose of taking credit. The assesse was working under self removal procedure and had liberty to receive not only inputs under Cenvat Credit Rules but also goods cleared on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esting. That raises another question, what happens to the goods which on testing are not found substandard. Further, what is the criteria for despatch of such goods which are not found substandard. The criteria for taking the goods back for reprocessing has not been clarified by the party. The party has not offered any technical literature to support their claim that expiry date can be extended. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has produced before him records during the course of final hearing, and he has verified entries in the RG-1 register and materials issue slips indicating that all the goods which were received back due to shelf life nearing expiry were duly issued for reprocessing. This finding of the Commissioner (Appeals) has not been refuted by furnishing any materials in the grounds of appeal. 10. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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