2008 (8) TMI 161

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....ra, SDR, for the Respondent. [Order]. - A very short issue is involved in the present case. Appellants are manufacturers of Enameled Wires and cleared the same on payment of duty. On rejection by their customer, the goods came back a were entered in their RG23-Part-II and the duty paid already on the clearance was availed as Modvat credit Subsequently, on an objection by the Revenue, the assess....

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....ing Authority, I find that there is no requirement of maintenance of separate records in terms of Rule 16 and further there is no such condition that the duty paid at the time of clearance of re-manufactured goods should be equivalent to or higher than the duty paid at the time of first clearance of the goods, which stands availed as credit on return. Sub-rule (2) of Rule 16 requires a manufacture....