2017 (7) TMI 478

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....respondent ORDER The fact of the case is that the appellant is engaged in the manufacture of Nuts and Bolts. In some cases they have purchased the same goods on payment of duty and received in their factory. After cleaning, testing and buttoning, the same was reissued on payment of duty of an amount equal to cenvat credit availed on the bought out Nuts and Bolts. The department's case is tha....

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...., Jalandhar 2009 (237) ELT 281 (Tri.-Del.) (iii) Commissioner of Central Excise, Indore Vs. M.P. Telelinks Ltd. 2004 (178) ELT 167 (Tri.-Del.) (iv) R.S. Julliram Shamlal Vs. Commissioner of Central Excise, Calcutta-II 2002 (147) ELT 164 (Tri.-Kolkata) (v) Commissioner of C.Ex. 2000 (118) ELT 174 3. Shri N. N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the Revenue rei....

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.... the fact is not under dispute that the appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts and Bolts and thereafter they have carried out certain activities such as cleaning, testing and buttoning and cleared thereafter on payment of duty which is equal to the Cenvat credit. In this fact the credit is admissible in view of the Rule 16 which reads as u....

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.... 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 case may be. [Explanation. - 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....