https://www.taxtmi.com/caselaws?id=121557 Rule 16 of the Cenvat Credit Rules, 2002 applies only where duty-paid goods are brought back for re-making, refining, re-conditioning or similar re-processing; used bottles and crates returned for refilling and temporary movement to a sister unit did not fall within that scope. Because no credit was taken on receipt of the returned goods, the provisions treating the goods as inputs cleared as such and requiring reversal were held inapplicable on a prima facie basis. The Tribunal therefore found a prima facie case against the demand for credit reversal and granted complete waiver of pre-deposit of duty and penalty, with recovery stayed pending appeal. en-us Fri, 20 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 15:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121557 Rule 16 of the Cenvat Credit Rules, 2002 applies only where duty-paid goods are brought back for re-making, refining, re-conditioning or similar re-processing; used bottles and crates returned for refilling and temporary movement to a sister unit did not fall within that scope. Because no credit was taken on receipt of the returned goods, the provisions treating the goods as inputs cleared as such and requiring reversal were held inapplicable on a prima facie basis. The Tribunal therefore found a prima facie case against the demand for credit reversal and granted complete waiver of pre-deposit of duty and penalty, with recovery stayed pending appeal. Case-Laws Central Excise Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121557