2017 (10) TMI 647

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....aju 1. This appeal has been filed by M/s. Uni Deritend Ltd. against denial of Cenvat Credit availed under Rule 16 of the Central excise Rules. 2. Ld. Counsel for the appellant argued that they have three factories located at Thane, Nashik and Nagpur and the office located in Thane. Certain goods which were cleared by various factories were brought back for being remaking, reconditioning, etc....

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....ame factory. Goods of any manufacturer by any factory can be brought back to the factory for the purpose stated in Rule 16. In respect of second ground regarding the documents being in the name of Thane office, Ld. Counsel argued that the receipt of goods is not disputed as can be seen from the observations of lower authorities. He further produced copy of Form 5 and the documents containing endor....

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....ctory of manufacturer is noticed that CBEC clarification squarely covers that aspect. CBEC in its Circular dated 13/12/2001 (supra) has observed as follows: "The Board has examined the matter. The said Rule 16 2. provides for return of duty paid goods to the factory for being re-made, refined, reconditioned or for any other reason. It was in the context of the word 'return' that the Central Exc....