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2013 (11) TMI 29 - HC - Central ExciseRefund of unutilized cenvat credit - drawing of SS wire from SS rods - Meaning of Assessee Rule 16 of the Central Excise Rules – Whether the judgment in the case of Commissioner of Central Excise v. Technoweld Industries Industries [2003 (3) TMI 123 - SUPREME COURT OF INDIA] was applicable – dispute for the period from 29-5-2003 to 8-7-2004. - Held that:- Held that:- The persons like the petitioners are termed to be “assessee” within the meaning of Rule 16 of the Rules - Rule 16 of the Rules lays down that where any goods on which duty had been paid at the time of removal are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take Cenvat credit of the duty paid as if such goods are received as inputs under the Cenvat Credit Rules, 2002 and utilize this credit according to the Rules - By virtue of the amendment, the petitioner is an “assessee” within the meaning of Rule 16 of the Rules and as such, would be entitled to avail of Cenvat credit in accordance with the Rules. In the light of the amendment in the statutory provisions, the order dated 8-6-2005 passed by the Commissioner (Appeals) as well as the orders in-original dated 20-12-2004 passed by the adjudicating authority are clearly contrary to the statutory provisions and cannot sustained –, the refund claims of the petitioners shall stand restored to the file of the adjudicating authority - Decided in favour of Petitioner.
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