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2018 (3) TMI 600 - AT - Central ExciseCENVAT credit - Rule 16 of Central Excise Rules, 2001 - case of the department is that since the appellant have received the goods under Rule 16 and availed the credit, only option under Rule 16 is to clear the repaired goods on payment of duty and there is no other option to clear without payment of duty - Held that: - even though the credit is allowed under Rule 16 but it is provided in Rule 16, the credit is allowed as if under Cenvat Credit Rules. As regard cenvat credit the provisions of CENVAT Credit Rule is applicable. Once Cenvat Credit Rules is applicable, appellant is allowed to clear the input under Rule 4(5)(b) if the removal is for job work to the job worker - appeal allowed - decided in favor of appellant.
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