9911796707
TMI Blog2017 (11) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... riate duty - On perusal of the records, it is noticed that from page 74-103. appellant has annexed copies extracts of register maintained by them in respect of the finished goods received back and action taken on the same and subsequent clearance on payment of appropriate CES TAT Excise duty. The perusal of the said copies indicates clearly the quantum of receipt of finished goods and quantum of dispatched goods after recondition/refining. There is no dispute as to fact that the appellant had cleared the finished goods for home consumption on payment of appropriate duty as also receipt of the finished goods from appellant's purchasers - the provision of rules 16 of the CCR, 2002 have been fully complied with by appellant. Appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esulted in dismissal of appeal. Aggrieved by the said order, the appellant filed appeal before the Tribunal and the Tribunal by final order No.20483-2014 dated 27-03-2014 directed the appellant to pay 50% of the duty demanded and report compliance to the 1 st appellate authority. Having reported the compliance, the 1 st appellate authority by the order dated 04.06.2015 disposed of the appeal finally by upholding the Order-in-Original. 4. On perusal of records I find that there is no dispute as to the fact that appellant had cleared their final products for the first time on discharge of appropriate duty; the purchasers of the said of the final products returned the same back to the appellant under cover of duty paying documents from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be. [Explanation. - The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods.] (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner. It can be seen from the above reproduced rule that an assessee can duty paid receive back finished goods and avail Cenvat Credit of the same and clear the remade/ refined / re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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