2016 (2) TMI 965

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asis of that assessee is entitled to take Cenvat credit - Held that: - the document on the strength of which the appellant has taken Cenvat credit of sale returns the said document is sufficient for maintaining the record. Further, I find that the appellant produced relevant record of maintenance of sale returns before the adjudicating authority which has not been considered. In that circumstances .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it took place in the premises of the appellant, it was found that appellant has taken Cenvat credit on sale returns as per Rule 16 of the Central Excise Rules, 2002 during the period January, 2012 to February, 2013. It was the report of the audit that appellant is not maintaining any record of sale returns goods. Therefore, a show cause notice was issued to deny Cenvat credit to the appellant. Dur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s produced before me. It is evident from the record that appellant has availed Cenvat credit on sale returns under Rule 16 of the Central Excise Rules, 2002 which is not in dispute, therefore, Cenvat credit cannot be denied. 4. On the other hand, ld. AR reiterated the finding in the impugned order. 5. Heard the parties. 6. On careful consideration of submissions of the ld. counsel for the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X