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2018 (12) TMI 1021 - CESTAT KOLKATACENVAT Credit - goods returned to the factory for being remade, refine, recondition and for other purposes - Section 16(2) of the Central Excise Rule 1944 - Held that:- There is no need for giving any intimation and the goods are received for being remade, refine and recondition, or for any other purposes. Rules, 16 does not prescribe any such procedure. It has been held in the case of CCE, JAIPUR VERSUS M/S. AMCO INDIA LTD. [2014 (12) TMI 119 - CESTAT NEW DELHI] wherein it has been held that there is no requirement for documents for the goods returned to the factory for the purpose on being remade, refine or recondition or any other purpose. Appeal allowed - decided in favor of appellant.
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