2010 (6) TMI 683

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..... licant has more than one factory at different locations and has several depots for the purpose of selling their products. The applicant, in particular, has a factory at NOIDA and they have received the goods originally manufactured by them and also goods manufactured by other units of the company for the purpose of reconditioning, repairing etc. under Rule 16 of the Central Excise Rules, 2002. The .....

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..... d and re-conditioned. For the purpose of implementing the said facility, Rule 16 provides for taking credit of duty originally paid on the goods treating them as if inputs . However, this facility is basically independent of the procedural rigour of the Cenvat Credit Rules. The main condition is that the goods brought should have been duty paid and after processing the said goods should be cleare .....

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..... ule 16 of the Central Excise Rules, 2002 provides the facility which is different from the Cenvat Credit Rules applicable for inputs. The goods received for the purpose of reconditioning, repairing, remaking cannot be treated as inputs . It is by a deeming fiction the same are treated as if inputs and the duty originally paid either by the manufacturer who actually manufactured and cleared the go .....

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