Credit of duty on goods brought to the factory

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...., refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to the said rules.            (2) If the pr....

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.... the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the ^1[Principal Commissioner or Commissioner, as  the case may be]. Retrospective Amendment by Section 39 of Taxation Laws (Amendment) Act, 2006 (29 of 2006) Amendment of rule 16 of the Central Exc....

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....r done, at any time during the period commencing on and from the 29th day of May, 2003 and ending with the 8th day of July, 2004 under the rule as amended by sub-section (1), shall be deemed to be and always to have been, for all the purpose, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times. (3) For the purpose of sub-s....

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.... Rules, 2002, in rule 16, after sub-rule (3), the following provisos shall be inserted, namely: - 29th day of May, 2003 to 8th day of July, 2004 (both days inclusive)   'Provided that for the purposes of this rule, "assessee" shall include wire drawing unit, which has cleared the goods on payment of an amount equal to the duty at the rate applicable to drawn wire on the date of r....