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TMI Blog2018 (7) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... o them and only objection of the Revenue is that the documents in question are not specified documents in terms of Rule 9. There is no dispute by the Revenue that while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts, which were originally paid by the appellant. In such a scenario, the technical objection raised by the Revenue as regards the documents not being specified under Rule 9 of Cenvat Credit Rules cannot be appreciated and upheld. Appeal allowed - decided in favor of appellant. - Appeal No. E/52867/2015-EX [ DB ] - Final Order No. 71325/2018 - Dated:- 4-7-2018 - Hon ble Mrs. Archana Wadhwa, Member ( Judicial ) And Hon ble Mr. Anil G. Shakkarwar, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial consumers as also to the dealers. In case of industrial consumers, they return the defective goods under the cover of their invoices by reversing the credit so availed by them. They have been taking Cenvat credit on the basis of the said invoices issued by the industrial consumers, without any objection by the Revenue. However, in case of dealers, who are purely traders and sell the goods to consumers and who have not availed any Cenvat credit; the defective items are returned under the cover of their own Challans. However, they have issued credit notes which show the details of duty paid by the appellant at the time of their clearances from the factory to such dealers. On receipt of the said returned goods, the same are subjected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order of the Adjudicating Authority, we find that the main objection of the Revenue is that the credit stands availed on the basis of the invoices/challans issued by the dealers/distributors of the assessee, which documents cannot be considered to be eligible documents for the purpose of Rule 9. We find that admittedly the said Rule prescribes documents for the purpose of availment of credit but the same are in the ordinary course of availing the credit in respect of the raw materials/capital goods etc. On the other hand Rule 16 of Cenvat Credit Rules, authorizes a manufacturer to receive back the originally cleared duty paid goods in the factory for the purpose of remaking, refining, reconditioning or for any other reason. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is otherwise not available to them and only objection of the Revenue is that the documents in question are not specified documents in terms of Rule 9. Tribunal in the case of Balmer Lawrie Co. Ltd. Vs. CCE, Mumbai 2016 (343) E.L.T. 1175 (Tri.-Mumbai) has observed that irrespective of the fact whether invoices are prescribed or otherwise, if duty paid goods are brought back in the factory of the assessee, credit has to be allowed, inasmuch as Rule 16 of Cenvat Credit Rules, 2002 does not prescribe any procedure. Similarly in the case of Commissioner Vs. Fine Packaging Pvt. Ltd. 2016 (335) E.L.T. 117 (Tri.-Mumbai) it was held that Rule 16 leads to a Revenue neutral situation and once the credit availed on the returned goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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