2006 (12) TMI 1

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..... 9000 trucks in a year. In a few cases (50-60 trucks) the same get damaged and are returned and received back in the appellants' factory. The dispute is whether the appellants allowed to take credit in respect of duty paid on such glass received back in damaged condition.  2. The appellants have cited the provisions of Rule 16 of the Central Excise (No. 2) Rules, 2001 which read as under:- .....

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..... under sub-section (2) of Section 3 or Section 4 or Section 4A of the Act, as the case may be. 3. If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner." Th .....

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