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2016 (9) TMI 183 - AT - Central ExcisePeriod of limitation - returned goods - availed cenvat credit in terms of Rule 16 of the Central Excise Rules, 2002 on 5 duty paid machines received - machines brought back to the factory of the appellant but have not been subject to any process whatsoever for a very long time - Held that:- the reasons cited by the appellant for return of such goods is either brought back for repair or returned after exhibition outside the factory. I am of the view that such reasons will be covered by the expression for any other reason. My views find support in the order of the Tribunal in the Apollo Tyres Ltd. vs. CCE, Pune III [2010 (2) TMI 846 - CESTAT, MUMBAI]. In the decision of the Tribunal in the Crompton Greaves Ltd. vs. CCE, Mumbai III [2007 (1) TMI 353 - CESTAT, MUMBAI] it has also been categorically held that Rule 16 does not prescribe any time limit within which the goods are required to be cleared. It is also pertinent to mention that at the time of visit of the Central Excise officers to the factory, the goods were found within the factory. It is also on record that subsequently the goods stand cleared from the factory and the credit availed have already been reversed. Also intimation in Format D-3 stand filed by the appellant on receipt of each of these machines. Consequently the show cause notice issued by Revenue on 04/7/2013 for credits taken during the period 26/8/09 to 31/3/11 would be hit by time bar. - Decided in favour of appellant
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