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TMI Blog2018 (3) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... s no other option to clear without payment of duty - Held that: - even though the credit is allowed under Rule 16 but it is provided in Rule 16, the credit is allowed as if under Cenvat Credit Rules. As regard cenvat credit the provisions of CENVAT Credit Rule is applicable. Once Cenvat Credit Rules is applicable, appellant is allowed to clear the input under Rule 4(5)(b) if the removal is for job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 16 and availed the credit, only option under Rule 16 is to clear the repaired goods on payment of duty and there is no other option to clear without payment of duty. The adjudicating authority confirmed the demand and imposed equal amount of penalty. Hence this appeal. 2. Shri M.P. Joshi, Ld. Counsel appearing on behalf of the appellant submits that even though the goods were received unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant have removed the capital goods under Rule 4(5)(b) to their job worker without payment of duty these capital goods were received under Rule 16 and credit was taken under Rule 16 which is reproduced below: Rule 16 of Central Excise Rules 2002- (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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