2009 (8) TMI 488

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..... abric imported by them and cleared by them after subjecting them to some processes ? In the light of the decision of CCE, Vadodara v. Narmada Chematur Pharmaceuticals Ltd., 2005 (179) E.L.T. 276 (S.C.), whereas held that, where the consequence is revenue neutral, demand for wrong availment of credit quashed by the Tribunal was correct, held that- since the issue is covered by the decision cited by .....

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..... to manufacture and, therefore, they were not entitled to take Cenvat Credit under Rule 16 of the Central Excise Rules which provides for bringing defective goods for subjecting to different processes. The learned advocate submits that, the Tribunal in its earlier decisions in similar circumstances has held that, once duty is paid on the goods which are cleared after subjecting them to some proces .....

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