2012 (1) TMI 54

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..... tary Instructions issued by CBEC, where the returned goods are subjected to a process amounting to manufacture, the manufacturer shall pay duty at the appropriate rate on the goods so manufactured, and for payment of such duty, the CENVAT credit of the duty paid on the returned goods could be utilized. - Decided in favor of assessee. - Central Excise Appeal No: 1291/2010 - 2/2012 - Dated:- 2-1 .....

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..... under Rule 16 of the Central Excise Rules, 2002. These goods were reprocessed and the fresh products were also cleared on payment of duty at appropriate rate under Section 4 of the Central Excise Act. The dispute arose out of the department's view that the above process did not amount to manufacture and the contra view taken by the assessee. 2. After examining the records and hearing both sid .....

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