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TMI Blog2015 (4) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Shri V P Batra, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order to deny Cenvat credit to the appellants. 2. The facts of the case are that the appellant is a manufacturer of PVC pipes or part thereof. They are clearing the goods on payment of duty. Sometimes in transportation, goods got damaged and same has been returned by the buyers /customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants has not co-related it with returned goods with the help of invoices. Hence, they are not entitled to take Cenvat credit and therefore denied the Cenvat credit. Against the said order, appellant is before me. 4. Learned Counsel for the appellants submits that sole allegation against the appellant is that they have taken Cenvat credit on the invoices issued by buyers /customers for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as correctly denied the Cenvat credit. 6. Therefore, he submits that appeal be dismissed. 7. Heard the parties. Considered the submissions. 8. On perusal of the show cause notice, I find that only allegation against the appellant is that they have not received the rejected goods and received only waste and scrap /ash on which they have taken Cenvat credit which is not permissible and said fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner (Appeals) has attained finality wherein it has been held that goods returned by the appellant are not waste and scrap/ash and they are rejected goods. Therefore, the show cause notice is not sustainable in the eyes of law. Whatever observations were made by the Commissioner after that are not part of the show cause notice. Therefore same is not required to be considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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