2007 (7) TMI 480

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..... spondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 4,36,73,167/- and penalty. 3. In this case, demand was confirmed after denying the credit in respect of damaged vehicles received in the factory for re-making under Rule 16 of Central Excise Rules to the extent the part of damaged vehi .....

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..... s were damaged during transport and they were received back in the factory and some of the parts which are totally damaged are not used in the manufacture of new vehicle, therefore, the Commissioner has rightly denied the credit in respect of such parts. 6. We find that provisions of Rule 16 of Central Excise Rules provides that where any goods on which duty has been paid at the time of removal .....

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