9911796707
TMI Blog2007 (12) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. - The relevant facts of the case in brief are that the duty paid finished goods were returned back to the appellant's factory and duly recorded in their register. They cleared the duty paid returned goods after reprocessing without payment of duty during the period from 1-4-2003 to 5-5-2004. The Central Excise officers during their visit to the appellant's factory noticed the above fact. By le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction in the Form-V register. He further submits that the Commissioner (Appeals) agreed that the appellants are entitled to take credit under Rule 16 of the said Rules and therefore credit cannot be denied on procedural lapse as held by the Tribunal in the case of Parke Davis (India) Ltd. v. CCE, Mumbai-II reported in 2004 (176) E.L.T. 340 (Tri. Mumbai). 3. Learned DR reiterates the finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules. 5. Rule 16 provides that credit of duty on goods brought to the factory. The condition of Rule 16 is that the assessee shall state the particulars of such receipt in his record and shall be entitled to take Cenvat credit of the duty paid of such goods received under Cenvat Credit Rules, 2002 and utilise the credit according to the said Rules. It is seen from the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, it is required to be examined by the adjudicating authority on the basis of the register and documents. Accordingly, the impugned order is set-aside and the matter is remanded back to the adjudicating authority to verify the documents and register and to pass order in accordance with law. The appeal is allowed by way of remand.
(Order dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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