2012 (5) TMI 543

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..... f, are that the respondents are engaged in the manufacture of BOPP Film under Chapter Sub-heading No. 3920.32 of Central Excise Tariff Act, 1985, and they are also availing cenvat credit under the Cenvat Credit Rules, 2OO2/2004. The respondents were taking cenvat credit of duty on the rejected final product (BOPP films) received from different customers in the factory under the provisions of Rule .....

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..... ount of cenvat credit taken on the rejected BOPP films as per the provisions of Rule 16(2) of Central Excise Rules, 2002. The respondents were clearing the scrapped goods scrapped from the rejected BOPP films by paying duty at a lower value instead of debiting /paying the proportionate cenvat credit availed on such BOPP film received back without payment of appropriate Excise duty payable thereon .....

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