2011 (12) TMI 504

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....ocess Technologies Pvt. Ltd., Ahmedabad filed this appeal as they were aggrieved by the Order-in-Original passed by the Jt. Commissioner and filed an appeal before Commissioner (Appeals). However, the Commissioner (Appeals) passed OIA No. 440/2009 (Ahd-II) CE/CMC/Commr.(A)/Ahd/S/A-II)/09, dated 4-1-2010 upholding the order passed by original adjudicating authority. Hence, the appellants are before....

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....16 of the said Rules provides for return of any goods, on which duty has been paid at the time of removal, to the factory for being re-made, refined, reconditioned or for any other reason. In such cases, the assessee shall state the particulars of such return in his records and shall be entitled to have CENVAT Credit of the duty paid as if such goods are received as inputs under CENVAT Credit Rule....

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.... shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods. 1.4     In the event the assessee has any difficulty, the Commissioner is empowered to resolve the same and permit the entry of the goods into the factory and the availment of CENVAT credit thereon. For this the Commissioner, either on the case to case basis by special order ....