2010 (6) TMI 683

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..... nt. Heard both sides on the stay petition. 2. The applicant has more than one factory at different locations and has several depots for the purpose of selling their products. The applicant, in particular, has a factory at NOIDA and they have received the goods originally manufactured by them and also goods manufactured by other units of the company for the purpose of reconditioning, repairing et .....

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..... manufacturers for the purpose of being re-made, refined and re-conditioned. For the purpose of implementing the said facility, Rule 16 provides for taking credit of duty originally paid on the goods treating them as if "inputs". However, this facility is basically independent of the procedural rigour of the Cenvat Credit Rules. The main condition is that the goods brought should have been duty pai .....

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..... red the submissions from both sides. Prima facie, Rule 16 of the Central Excise Rules, 2002 provides the facility which is different from the Cenvat Credit Rules applicable for inputs. The goods received for the purpose of reconditioning, repairing, remaking cannot be treated as "inputs". It is by a deeming fiction the same are treated as if inputs and the duty originally paid either by the manufa .....

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