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2007 (8) TMI 274 - AT - Central ExciseAppellants clear the vehicles before launching a new model to show room on payment of duty - credit is taken as per Rule 16(1) on these vehicles returned to factory in terms of Rule 16 of CCR – appellants’ contention that when the goods are actually removed for sale, the duty is required to be paid only on T.V., is not acceptable – contention that Rule 16 cannot override Section 4, is also not acceptable - there is no manufacturing when the vehicles are returned so differential duty payable
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