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    <title>2016 (10) TMI 679 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the order on limitation and remanding the matter for re-determination of the demand amount for the normal period. The judgment focused on the applicability of Rule 16 of CER, 2002 regarding the conversion of defective goods into scrap, emphasizing the need to reverse credit if no manufacture occurs. It highlighted the importance of disclosing all relevant facts to avoid allegations of suppression and cited Supreme Court judgments on the matter.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the order on limitation and remanding the matter for re-determination of the demand amount for the normal period. The judgment focused on the applicability of Rule 16 of CER, 2002 regarding the conversion of defective goods into scrap, emphasizing the need to reverse credit if no manufacture occurs. It highlighted the importance of disclosing all relevant facts to avoid allegations of suppression and cited Supreme Court judgments on the matter.</description>
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