2006 (9) TMI 422

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..... The stay application and appeal have been filed against Order-in-Appeal No. 93/2006, dated 27-3-2006 passed by Commissioner of Central Excise (Appeals), Mangalore. 2. The appellants availed Cenvat credit to the tune of Rs. 25,765/- in respect of rejected goods received back for repair and rectification. The appellants had scraped the goods without carrying out any process amounting to man .....

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..... f no process amounting to manufacture is carried out in respect of the rejected goods, the appellants are not entitled for the Cenvat credit on the rejected goods. 6. I have gone through the records of the case carefully. Rule 16 of the Central Excise Rules deals with taking of credit of duty on the goods returned to the factory. Normally, an assessee removes the finished products on payment of .....

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