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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Board Clarifies Rule 16: Duty-Paid Goods Can Be Returned for Processing, Not Limited to Original Manufacturer.</h1> Doubts have arisen about whether Rule 16 of the Central Excise (No.2) Rules 2001 restricts the return of duty-paid goods to only those manufactured by the same entity for refining, repair, or re-making. The Board received concerns from industries, such as transformer manufacturers, facing difficulties due to this interpretation. Upon review, the Board clarified that the term 'return' should not be strictly interpreted, allowing the receipt of duty-paid goods in a factory for specified purposes, even if not originally manufactured there, provided other conditions are met. Relevant parties are to be informed, and a Hindi version will follow.
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