2017 (4) TMI 20

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....Advocate For Respondent(s) :  Shri L Patra, Authorised Representative ORDER This appeal is filed against OIA-PJ/600/VDR-I/2012-13 dt 21/03/2013 passed by the Commissioner of Central Excise, CUSTOMS (Appeals)- VADODARA-I. 2.  Briefly stated the facts of the case are that the Appellants had initially exported 'Rubber Stoppers' manufactured by them under bond which was rejected ....

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....nbsp; 3.  The learned Advocate for the Appellant submits  that since  the goods were exported under bond (without payment of duty), on its rejection by the foreign buyer, the CVD was paid at the time of re-importation and accordingly the CENVAT Credit on the CVD amount was availed in accordance with the Rule 16 of Central Excise Rules 2002.  He submits that after making some....

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....e that the goods were exported and due to rejection by the foreign buyer, later returned and  at the time of re-import, the CVD was required to be paid.  The Rule 16 of Central Excise Rules 2002 reads as under:- "Rule 16- Credit of duty on goods brought to the factory: (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory fo....

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....tion: The amount paid under this sub-rule shall be allowed as CENVAT Credit as if it was a duty paid by the manufacturer who removes the goods.] (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), 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 con....