9911796707
TMI Blog2016 (12) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Shri P.K. Choudhary The appellant is engaged in the manufacture of Cold Rolled Steel Strips, CRCA Steel Strips, CRCA Steel Coils, classifiable under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The appellant availed Cenvat Credit of Rs. 70,339.00 on the basis of invoices dated 22.05.2008, 01.12.2008 and 29.01.2009 on duty paid returned goods as per Rule 16 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices of the duty paid returned goods. The Tribunal in the case of Commissioner of Central Excise & S. Tax, Daman Vs. V.V.F. Ltd. Reported in 2016 (335) E.L.T. 485 (Tri-Abmd) observed that as per Rule 16 of Central Excise Rules, 2016, there is no requirement of maintenance of any separate records for availing credit of duty paid returned goods. The relevant portion of the said decision are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in their factory as inputs. The dispute relates to the utilization of the inputs which is under the Cenvat Credit Rules, 2002. In the show cause notice, there is no allegation of contravention of rules under Cenvat Credit Rules, 2002. Hence, the Commissioner (Appeals) allowed the appeal filed by the respondent. 5. The learned Advocate on behalf of the respondent relied upon the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments placed by the appellant. 6. In view of the above discussion, the impugned order is set aside and the matter is remanded to the Adjudicating Authority to decide afresh after considering the documents and case laws as placed by the appellant. Needless to say, a reasonable opportunity of hearing be granted to the appellant. All issues are kept open. Both the parties are at liberty to place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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