2009 (3) TMI 337

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....i, SDR, for the Respondent. [Order]. - After hearing both the sides, it is seen that the appellants cleared their final products to their customers, who rejected the same and the goods were brought back to their factory. They availed the credit of duty originally paid at the time of clearance of the goods. The authorities below are not disputing that the provisions of Rule 16 of the Central Exc....

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..... This is in the nature of deemed provisions where the final products returned by the buyer is deemed to be input by the assessee. The provisions of Rule 7, which specify the documents for the purposes of availment of credit in respect of inputs, would not apply to the provisions of Rule 16. This is the special provisions enacted for receiving back the final product originally cleared and by givin....