<h1>Tribunal Highlights Rule 16 Compliance: Evidence Required for Reconditioning, Intent Crucial for Penalties in Excise Cases.</h1> Rule 16 of the Central Excise Rules, 2002, allows manufacturers to bring duty-paid goods back into the factory for re-making, refining, or reconditioning, with provisions for availing or reversing cenvat credit based on whether the process amounts to manufacturing. In a recent case, a manufacturer returned goods for repair without availing cenvat credit or following required procedures, leading to a departmental challenge. The tribunal emphasized the necessity of evidence showing the same goods were reconditioned and re-cleared, and highlighted that penalties require proof of intent to evade duty. Several related cases explore similar issues of credit reversal and procedural compliance.