2011 (10) TMI 100

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..... Jagdev, SDR for the Revenue Per D.N. PANDA: Learned Counsel submits that when the goods come back from the buyer for serving the purpose of Rule 16(1) of Central Excise Rules, 2002 and the assessee maintain all particulars of receipt and dispatch of goods denial of Cenvat credit is not mandate of law. The appellant has not taken Cenvat credit in the present case. Therefore, taking shelter of Rul .....

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..... both sides both stay application and appeal is disposed by this common order. Pre-deposit is waived. 5. When the Adjudication nowhere disclosed what was the difficulty of the appellant to fall under Sub-rule (3) of Rule16 the appellant is governed by Rule 16(1) of Central Excise Rules, 2002. Sub-rule (1) of the said rule does not require any condition to be fulfilled except statutory condition of .....

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