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TMI Blog2017 (10) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Nagpur factory but to their office at Thane - Held that: - CBEC in its Circular dated 13/12/2001 has clarified that Receipt of duty paid goods in the factory of manufacturer for the purpose specified in said rule may be allowed even in respect of goods not manufactured by them subject to adherence of other conditions prescribed therein - rejection cannot sustain - credit allowed. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gpur and the office located in Thane. Certain goods which were cleared by various factories were brought back for being remaking, reconditioning, etc. at their unit in Nagpur. However, the documents issued by the clients who have sent the goods for the said purpose was addressed to their Thane office. He pointed out that the Revenue has sought to deny the credit on two counts. Firstly on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods is not disputed as can be seen from the observations of lower authorities. He further produced copy of Form 5 and the documents containing endorsement on the back side, which shows the entire quantity of goods was endorsed in favour of the Nagpur factory. 3. Ld. AR relies on the impugned order. He also sought to rely on the Trade Notice No.21/2004 dated 11/05/2004 issued by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to the factory for being re-made, refined, reconditioned or for any other reason. It was in the context of the word return that the Central Excise Manual issued on 1-9-2001 states that goods should return to the same factory in which they were manufactured. However, Board observes that under erstwhile Rule 173H of Central Excise Rules 1944, the facility of receipt of duty paid goods in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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