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TMI Blog2017 (8) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... re not used in the manufacture of finished goods. Merely receipt of compensation for defective inputs cannot be a ground for rejection of the credit availed by the appellant without establishing the fact that the said defective inputs had been used in or in relation to the manufacture of finished goods which the appellant categorically claimed in their reply to the show cause notice before the low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), Central Excise, Customs Service Tax (Appeals), Vadodara. 2. Briefly stated the facts of the case are that alleging that the appellant had availed inadmissible CENVAT credit of ₹ 80,956/-, a show cause notice was issued to them for recovery of the same with interest and penalty. On adjudication, the demand was conform with interest and equal amount of penalty. On appeal, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected development charges of cylinders for printing but when the said cylinders were rejected by the buyers, on its return to their factory, the appellant had availed CENVAT credit on the said rejected cylinders under Rule 16 of the Central Excise Rules, 2002. Hence, the credit cannot be denied on the said cylinders cleared as scrap. 5. Ld. A.R. for the Revenue reiterates the findings of the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly receipt of compensation for defective inputs cannot be a ground for rejection of the credit availed by the appellant without establishing the fact that the said defective inputs had been used in or in relation to the manufacture of finished goods which the appellant categorically claimed in their reply to the show cause notice before the lower authorities. With regard to the demand on defective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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