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TMI Blog2016 (12) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... irement of maintenance of separate records for availing credit of the duty paid on the returned goods - Both the authorities below had not examined the documents placed by the appellant - remanded to the Adjudicating Authority to decide afresh after considering the documents and case laws - appeal allowed by way of remand. - Ex/70192/2013 - FO/A/76494/2016 - Dated:- 23-12-2016 - Shri P. K. Chou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard both sides and perused the appeal records. 3. I find that it has been alleged in the Show Cause Notice that the appellant failed to submit any documentary evidence of receipt and use of the returned goods in their factory and clearance of the resultant goods there from. The Commissioner (Appeals) observed that it is not proved beyond doubt with any documentary evidence that the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d returned to the same customer or sold to others. There is no dispute that the respondent received the duty paid goods which were duly recorded in the RG-23A Part-II register. Rule 16 of Central Excise Rules, 2002 provides that the assessee shall provide particulars of such receipts in his records and shall be entitled to take Cenvat credit of the duty paid as if such goods are received as input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra), the Tribunal observed that Rule 16 of Central Excise Rules, 2002 does not require maintenance of any records. The returned goods have to be treated as inputs and assessee having shown their use of inputs for manufacture of final product, from their RG-1, are deemed to have manufactured their final product. 4. In my considered view and in view of the settled position of law, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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