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2014 (3) TMI 708 - CESTAT MUMBAIDuty demand - Revenue contends that as per Rule 16 of the Central Excise Rules, after carrying out the repair work, appellant is required to pay appropriate duty or pay duty equivalent to the CENVAT credit taken - Held that:- statement of the General Manager of the appellant is on record who stated that the appellant has undertaken the process of annealing, drawing and pickling, which also does not amount to manufacture. It is also stated by the appellant that they have not taken the CENVAT credit on these goods when they received for repair. In these circumstances, they are not required to pay any duty or required to reverse the credit taken, as they have not taken CENVAT credit. These facts are on record and not rebutted by the revenue. Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. In these circumstances, the statement recorded by the department during the course of investigation is admissible. Therefore, as the appellant has not taken CENVAT credit on the goods received from repair, they are not required to pay duty at the time of clearance after repair - Decided in favour of assessee.
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