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2014 (3) TMI 243 - AT - Central ExciseWaiver of pre-deposit of Cenvat credit - the only ground on which the cenvat credit was denied to the applicant, was that initially, the goods were not duty paid and hence, when it was returned to the factory, after rejection, it cannot be admissible to cenvat credit under Rule 16 of the Central Excise Rules, 2002 - applicant had, after initial export of the goods, received back the rejected goods and paid CVD at the time of its re-import and availed CENVAT Credit of the CVD paid on the rejected goods, under Rule 16 - Held that:- On a preliminary analysis of Rule 16 of the Central Excise Rules, 2002, prima facie, we are of the view that any goods on which duty has been paid at the time of removal when brought back to the factory for processes mentioned therein, would be eligible to cenvat credit. In these circumstances, we are of the opinion that the applicant is not able to make out a prima facie case for total waiver of the dues adjudged - Conditional stay granted.
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