2006 (9) TMI 422

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....Shri Anil Kumar, JDR, for the Respondent. [Order]. - The stay application and appeal have been filed against Order-in-Appeal No. 93/2006, dated 27-3-2006 passed by Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants availed Cenvat credit to the tune of Rs. 25,765/- in respect of rejected goods received back for repair and rectification. The appellants had scraped t....

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....d not be denied to them. 5. The learned JDR said that as per Rules if no process amounting to manufacture is carried out in respect of the rejected goods, the appellants are not entitled for the Cenvat credit on the rejected goods. 6. I have gone through the records of the case carefully. Rule 16 of the Central Excise Rules deals with taking of credit of duty on the goods returned ....