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TMI Blog2017 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... rought back for refining, reconditioning, etc. with the entitlement to take CENVAT credit as though such goods are received as inputs - it is immaterial whether the good were brought back to the factory from which they were originally removed or into another factory belonging to the same assessee - appeal allowed - decided in favor of appellant. - E/1624/2011 & E/1421/2012 - A/94291-94292/16/SMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mers for failing to conform to quality standards and parameters. For convenience, such returned goods are received at their factory at Roha, which is also engaged in the manufacture of calcium carbonate . These returned goods are subject to reprocessing and recycling before clearance from Roha factory. The documents covering the returned goods are either invoices issued on original clearance from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 (Tri.-Ahmd.)]; iii. Hitesh Plastic Pvt Ltd v. Commissioner of Central Excise Customs, Vapi [2009 (243) ELT 419 (Tri.-Ahmd.)]; iv. Kinetic Engineering Ltd v. Commissioner of Central Excise, Pune - III [2009 (246) ELT 283 (Tri.-Mumbai)]; v. BAPL Industries Ltd v. Commissioner of Central Excise, Coimbatore [2006 (198) ELT 587 (Tri-Chennai)]; and vi. Montari Industries Ltd v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 842 (Mad.)] which held that the invoices against which credit has been taken should be specific to the assessee and submitted that assessee is the factory in Himachal Pradesh. 6. Notwithstanding the above decision, I find that the catena of judgments cited by the Learned Consultant squarely sustain the grounds on which the appeal has been filed by the assessee. Consequently, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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