2017 (6) TMI 203

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....rom the other unit and discharged the excise duty and also cleared under bond. The departments case is that since the appellants have not carried out any manufacturing activity and the files received from other unit is the finished goods and not inputs, therefore the credit is not admissible. Accordingly, cenvat credit availed on such goods was disallowed. The Commissioner (Appeals) in the appeal filed by the appellants upheld the order of the adjudicating authority. 2. Shri Vinod Atwani, ld. CA appearing on behalf of the appellants submits that they have received the duty paid files from the other unit. They have taken credit in terms of Rule 16 and while exporting the said duty paid goods on which the credit was taken they have dischar....

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....ve not carried out any such activity and the goods are resold as such, therefore they are not entitled for the cenvat credit in terms of Rule 16 of Cenvat Credit Rules, 2002. 4. I have carefully considered the submission made by both sides. I find that the case of the appellants is that whether they are entitled for the cenvat credit on the duty paid goods received and resold for the purpose of export in terms of Rule 16 which 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 for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of suc....