https://www.taxtmi.com/caselaws?id=263846 Under the compounded levy scheme for pan masala packing machines, Rule 10 permits abatement only for non-production lasting 15 days or more, while Rule 16 applies where a manufacturer permanently ceases to work in respect of all installed machines and gives the required intimation. On the facts, closure intimation, departmental sealing of machines, and cessation of all manufacturing activity brought the claim within Rule 16. Reopening of the factory after a later ban did not defeat the earlier closure-based refund claim. The refund denial based only on the six-day closure and non-fulfilment of Rule 10 was unsustainable, and the pro-rata refund was held admissible. en-us Thu, 13 Aug 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263846 Under the compounded levy scheme for pan masala packing machines, Rule 10 permits abatement only for non-production lasting 15 days or more, while Rule 16 applies where a manufacturer permanently ceases to work in respect of all installed machines and gives the required intimation. On the facts, closure intimation, departmental sealing of machines, and cessation of all manufacturing activity brought the claim within Rule 16. Reopening of the factory after a later ban did not defeat the earlier closure-based refund claim. The refund denial based only on the six-day closure and non-fulfilment of Rule 10 was unsustainable, and the pro-rata refund was held admissible. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263846