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TMI Blog2018 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasers, it is felt that their cross examination was necessary so as to test the veracity of the said statement, especially when the appellants have maintained all the records including filing of D-3 returns and entering the goods in their statutory records. Hon’ble Punjab & Haryana High Court in the case of Jindal Drugs Pvt. Ltd. vs. Union of India [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of Diamond Impregnated Segments Circular Saw Blade falling under chapter heading No. 8202 of the Schedule to the Central Excise Tariff Act, 1985. During the course of checking of records by the Central Excise Officers, it was observed that the appellant availed Cenvat Credit of duty paid by them on such Segments under Rule 16 of Central Excise Rules, 2002 said to have been received back fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing but used and reduced to scrap lost their essential characteristics of segment as per the statements of their own employee/officials heading technical as well as administrative wings. As such, the adjudicating authority held that the credit under the provisions of Rule 16 of Central Excise Rules, 2002 was not available, as returned goods have lost their essential character and reduced to scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statements have been distorted and adopted for denying the credit. 4. As the Revenue has exclusively relied upon the statements of various purchasers, it is felt that their cross examination was necessary so as to test the veracity of the said statement, especially when the appellants have maintained all the records including filing of D-3 returns and entering the goods in their statutory rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court in the case of Andaman Timber Industries vs. CCE, Kolkata II reported in 2015 (325) E.L.T. 641 (S.C.). 5. As such, I agree with the learned Advocate that the deponent of various statements were required to be produced for their cross examination as also examination in chief for which purpose the matter is being remanded to the Original Adjudicating Authority. 6. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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