https://www.taxtmi.com/caselaws?id=153580 The Tribunal ruled in favor of the applicant, holding that Rule 16 of the Central Excise Rules, 2002 allows for the credit of duty on goods received for reconditioning and repair, independent of the Cenvat Credit Rules' procedural requirements. The Tribunal disagreed with the Commissioner's decision, emphasizing that Rule 11 does not apply to goods returned under Rule 16. The applicant's documentation demonstrated duty payment by manufacturing units for depot transfers, leading to a waiver of pre-deposit and a stay on recovery of dues pending appeal disposal. en-us Fri, 25 Jun 2010 00:00:00 +0530 Thu, 25 Jul 2013 11:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153580 The Tribunal ruled in favor of the applicant, holding that Rule 16 of the Central Excise Rules, 2002 allows for the credit of duty on goods received for reconditioning and repair, independent of the Cenvat Credit Rules' procedural requirements. The Tribunal disagreed with the Commissioner's decision, emphasizing that Rule 11 does not apply to goods returned under Rule 16. The applicant's documentation demonstrated duty payment by manufacturing units for depot transfers, leading to a waiver of pre-deposit and a stay on recovery of dues pending appeal disposal. Case-Laws Central Excise Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153580