2011 (12) TMI 504

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceipt of duty paid goods in the factory of manufacturer can be allowed in respect of goods not manufactured, in case this is subject to conditions prescribed u/r 16 - the conditions u/r 16 have been complied with by the assessee and therefore there is no violation - appeal allowed - decided in favor of assessee.
Dr. P. Babu, Member (T) None, for the Appellant. Shri R. Nagar, AR, for the Respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ologies Pvt. Ltd., falling under the jurisdiction of Central Excise, Ahmedabad-I, under Rule 16 of Central Excise Rules, 2002. The Commissioner (Appeals) held that the appellants are not eligible for CENVAT credit and is required to be recovered under Rule 14 of CENVAT Credit Rules. The provisions of Rule 16 of the Rules provide that : "1. Return of duty paid goods : 1.1 Rule 16 of the said Rule .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amount equal to the CENVAT credit taken. 1.3 In any other case (where the returned goods are subjected to process amounting to manufacture), the manufacturer shall pay duty at the rate applicable on the date of removal and on the value determined under Section 4 or Section 4A of the Act, as the case may be. The amount of duty paid shall be allowed as CENVAT credit as if it was a duty paid by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X