https://www.taxtmi.com/caselaws?id=691 The Tribunal ruled in favor of the appellants, manufacturers of moulded rubber products, allowing them to clear scrap on payment of duty after reprocessing defective goods. The Tribunal considered the reprocessing activity as "manufacture" under Rule 16 of the Central Excise Rules, 2002, based on a previous decision involving similar circumstances. This decision reversed the duty demand imposed by the lower authorities, permitting the appellants to utilize Cenvat credit on the defective goods for the removal of scrap. en-us Fri, 05 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=691 The Tribunal ruled in favor of the appellants, manufacturers of moulded rubber products, allowing them to clear scrap on payment of duty after reprocessing defective goods. The Tribunal considered the reprocessing activity as "manufacture" under Rule 16 of the Central Excise Rules, 2002, based on a previous decision involving similar circumstances. This decision reversed the duty demand imposed by the lower authorities, permitting the appellants to utilize Cenvat credit on the defective goods for the removal of scrap. Case-Laws Central Excise Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=691