TMI Blog2015 (10) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit on duty paid on such goods on their receipt. Admittedly, in this case the goods which have been received were damaged goods by the appellant have been dismantled and used for manufacturing of new product. Therefore, the appellant satisfied the conditions of Rule 16(1) ibid. Therefore, I hold that appellant is entitled to take Cenvat credit on these rejected goods. The said view has been supported by this Tribunal in the case of International Tobacco Ltd. (2011 (9) TMI 862 - CESTAT NEW DELHI), although that being a stay order. Therefore, I hold that appellant have taken the Cenvat credit correctly. - Impugned order is set aside - Decided in favour of assessee. - E/59518 & 59519/2013-EX(SM) - Final Order Nos. A/51134-51135/2015-EX( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and the parts of these goods were used in manufacturing of new goods. Therefore, they have correctly taken the Cenvat credit. To support this contention he relied on the decision in the case of International Tobacco Ltd. v. C.C.E S.T.-2013 (292) E.L.T. 263 (Tri-Del). He further submits that as the reversal of Cenvat credit on returned goods as shown by them in statutory records. Therefore, extended period of limitation is not invokable. In the light of the decision of this Tribunal in the case of Rainbow Plastic Industries v. C.C.E. Surat-2011 (274) E.L.T. 577 (Tri-Ahmd) and in the case of BCH Electric Ltd. v. C.C.E. Delhi-2013 (31) S.T.R. 68 (Tri-Del). 4. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the Cenvat credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be. Explanation. - The amount paid under this sub-rule shall be allowed as Cenvat credit as if it was a duty paid by the manufacturer who removes the goods. 7. On going through the provisions of the said rule I find that the assessee is entitled to take Cenvat credit which are duty paid. If the said goods are being remake, revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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