2011 (1) TMI 322

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..... ltant goods were cleared as envisaged under Rule 16 - Prima facie, in the facts of the case the processes undertaken on the goods received, under Rule 16 cannot be held to be amounting to manufacture and the resultant goods cannot be treated as manufactured goods and, therefore, parts and inputs imported duty free under Notification No. 25/99 cannot be used for such activity without payment of dut .....

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..... er exemption Notification No. 25/99-Cus., dated 28-2-1999. 3.2 The appellant's balance sheets for the years 2004-05, 2005-06 and 2006-07 indicated return of old/defective CPTs from the market under Rule 16 of the Central Excise Rules, 2002. The applicants claim that the said CPTs received under Rule 16 were got dismantled and majority of parts were salvaged and using required fresh parts/inp .....

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..... CPTs were dismantled and subject to certain processes and the resultant goods were cleared as envisaged under Rule 16. According to the applicant, the processes undertaken amounted to remanufacture and, therefore, manufactured and therefore, use of imported inputs/parts is permissible. The departments contention is that such goods were only repaired goods and not manufactured goods and the goods .....

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