2017 (8) TMI 305

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..... hat: - the appellant could not place any documentary evidence in support of their claim that the rejected rubber parts were received and reprocessed resulting into manufacture and later cleared on payment of duty - the appellant are not eligible to the CENVAT credit - appeal dismissed - decided against appellant. - E/1313/2011, E/81/2012 - A/11356-11357/2017 - Dated:- 30-6-2017 - Dr. D. M. Misr .....

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..... ocesses which resulted into manufacture and cleared on payment of duty. Alleging that the appellant had neither maintained the records of receipt and disposal of the rejected goods and also could not able to establish that the nature of process undertaken on the rejected goods resulted manufacture to justify, show cause notices were issued for recovery of the credit wrongly availed with interest a .....

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..... placed literatures on the subject. 4. On going through the observation recorded by the authorities below, I find that the appellant could not place any documentary evidence in support of their claim that the rejected rubber parts were received and reprocessed resulting into manufacture and later cleared on payment of duty. Ld. AR has further submitted the literature in this regard from where i .....

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