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2008 (8) TMI 301 - CESTAT, NEW DELHIGoods received for re-conditioning - submission of revenue that there must be evidence that goods received and the goods cleared again after re-conditioning are the same - Rule 16 lays down the procedure to check clandestine removal of goods on the pretext of reconditioning, repairs etc. - if the goods are subjected to the processes which would amount to manufacture, the manufacturer is required to pay duty by reversing the credit taken - the allegations against the respondent are more in the realm of suspicion than proof - demand and penalty unjustified
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