2016 (2) TMI 950

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..... ely Sales Return Register, in that register, they are entering all the sales returns. There is no such provision in the Central Excise Rules that appellant is required to enter of the sales return in the input register only. The only requirement is that appellant has to maintain the records of the sales returns which appellant is maintaining. Therefore, I hold that appellant is entitled for Cenvat .....

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..... by the buyer as defective, therefore, as per Rule 16 of the Central Excise Rules, 2002, the appellant is entitled to take Cenvat credit on these returned goods and availed the credit. During the course of audit, it was found that the entries of returned goods were not having any mention in the input register. Therefore, Cenvat credit was sought to be denied by way of issuance of show cause notice .....

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..... ovisions of Central Excise Rules. In that circumstances, the Cenvat credit cannot be denied. It is also submitted that it is not dispute that the appellant has not received these defective goods, therefore, they are entitled for Cenvat credit. 4. On the other hand, ld. DR submits that appellant has not proved any evidence in support of their claim, therefore, they are not entitled for Cenvat cr .....

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