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TMI Blog2016 (8) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 provides that on the duty paid goods brought in the factory, the assessee can avail the Cenvat Credit as if there is receipt of input. Rule does not prohibit taking credit on the assessee’s own invoices. The appellant's own invoice in present case is duty paid invoice therefore whether the invoice is of appellant's own or issued by person returns the goods back, it is one and the same. It is immaterial who has issued invoice but important is whether invoice is duty paid invoice. Therefore irrespective of fact whether the invoices are of appellant or otherwise if duty paid goods is brought in the factory of the assessee credit can be allowed. As regard the contention of the show cause notice as well as adjudication order tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 on the strength of their own invoices. The show cause notice was issued with an allegation that appellant is not entitle for Cenvat credit on their own invoices and they have not followed the procedure laid down under Rule 173H of CER, 1944 read with Rule 16 of CER, 2002. The adjudicating authority while adjudicating the show cause notice confirmed the demand of ₹ 1,98,461/- on the ground that the appellant has not maintained a separate account for returned goods and there is no proper documents evidencing payment of duty on rejected goods, no permission was taken from the department before bringing such goods into their factory. Aggrieved by the adjudication order, appellant filed appeal before the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that goods were received by the appellant and credit was taken on the duty paid invoice of appellant itself. Therefore Ld. Commissioner while disallowing the credit gone beyond the scope of show cause notice which is not permissible in the law. 4. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that appellant has availed credit on their own invoices on return of rejected goods, credit cannot be allowed on appellant s own invoice. 5. I have carefully considered the submissions made by both sides and perused the record. 6. The fact that appellant received rejected goods which initially supplied on payment of duty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner. From the plain reading of the above Rule, it clearly provides that on the duty paid goods brought in the factory, the assessee can avail the Cenvat Credit as if there is receipt of input. Rule does not prohibit taking credit on the assessee s own invoices. The appellant own invoice in present case is duty paid invoice therefore whether the invoice is of appellants own or issued by person returns the goods bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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