2010 (1) TMI 1025

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....e Respondent. ORDER The appellants are engaged in manufacture of various goods falling under Chapter Headings 3507 and 2942 of the first Schedule to CETA, 1985. Out of 33 kgs. of Penicillin G. Amidas Enzyme, which were returned by the purchaser, the appellant exported 32 kgs. under bond without payment of Central Excise duty. However, the value adopted for the purpose of export was less than....

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....been cited by the lower authority for demanding Cenvat credit and submits that both rules are not relevant and are not applicable. 3. Learned JDR, on the other hand, submits that the stand taken by the department is correct. 4. I have considered the submissions made by both sides. For ready reference, the provisions of Rule 3(4)(b) of Cenvat Credit Rules and Rule 16 of Central Excise Rules, ....

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....subjected, before being removed does not amount to manufacture, the manufacturer shall pay an amount, equal to the Cenvat credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of Section 3 or Section 4 or Section 4A of the Act, as the ....