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TMI Blog2019 (3) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ar on payment of duty. In case the activity amounts to manufacture the assessee is required to pay duty on its transaction value and if the activity does not amount to manufacture, the excise duty so payable should be equal to the CENVAT credit on the bought out goods. This provision clearly makes it clear that even if the activity does not amount to manufacture, the CENVAT credit is admissible. There is no case of the department that the appellant have paid duty less than the CENVAT Credit - in terms of Rule 16, of Central Excise Rules, 2002 CENVAT credit is admissible. Appeal allowed - decided in favor of appellant. - Appeal No. E/102-104/2011-DB - A/10359-10361/2019 - Dated:- 12-2-2019 - Mr. Ramesh Nair, Member (Judicial) And M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 16 of Central Excise Rules 2002. In support of his submission, he placed reliance on the following judgments: 1. Creative Enterprises- 2009 (235) ELT 785 (Guj.) 2. Creative Enterprises- 2009 (243) ELT A-120 (SC) 3. Vishal Precision Steel Tubes-2017 (349) ELT 686 (Kar) 4. Ajinkya Enterprises- 2013 (288) ELT 247 (T) 5. Ajinkya Enterprises- 2013 (294) ELT 203 (Bom.) 6. Uttam Galva Steels- 2016 (336) ELT 81 (T) 7. Tata Steels Ltd. 2017 (349) ELT 783 (T) 3. Shri K.J. Kinariwala, Ld. Asst. Commr. (AR) reiterates the findings of the impugned order. 4. On careful consideration of submission made by both the sides and perusal of records we find that there is no dispute of the facts that the appellant have purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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. On plain reading of above rule, we observe that an assessee is permitted to bring the bought out goods and avail CENVAT credit on it and after any process can clear on payment of duty. In case the activity amounts to manufacture the assessee is required to pay duty on its transaction value and if the activity does not amount to manufacture, the excise duty so payable should be equal to the CENVAT credit on the bought out goods. This provision clearly makes it clear that even if the activity does not amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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