https://www.taxtmi.com/caselaws?id=176329 The Appellate Tribunal CESTAT Chennai ruled in favor of the assesses in a case concerning duty demands, interest, and penalty for availing credit on rejected goods without undergoing manufacturing processes under Rule 16(2) of the Central Excise Rules, 2002. Citing the precedent in Apollo Tyres Limited vs Commissioner of Central Excise, Pune-III, the Tribunal held that duty is payable when goods are not processed before removal. As the assesses did not subject the returned goods to any manufacturing process, the duty demands, interest, and penalty were set aside, leading to a favorable outcome for the assesses. en-us Wed, 27 Apr 2011 00:00:00 +0530 Thu, 12 Oct 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176329 The Appellate Tribunal CESTAT Chennai ruled in favor of the assesses in a case concerning duty demands, interest, and penalty for availing credit on rejected goods without undergoing manufacturing processes under Rule 16(2) of the Central Excise Rules, 2002. Citing the precedent in Apollo Tyres Limited vs Commissioner of Central Excise, Pune-III, the Tribunal held that duty is payable when goods are not processed before removal. As the assesses did not subject the returned goods to any manufacturing process, the duty demands, interest, and penalty were set aside, leading to a favorable outcome for the assesses. Case-Laws Central Excise Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176329