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Craftsman Automation (P) Ltd. Versus CCE Coimbatore

2011 (4) TMI 1330 - CESTAT CHENNAI

CENVAT credit - rejected goods received back from their customers and cleared as such - Rule 16(2) of the Central Excise Rules, 2002 - Appeal Nos. E/06, 07/2011 - final Order No. 546-547/11 - Dated:- 27-4-2011 - Jyoti Balasundaram, Vice-President and .....

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ey had wrongly availed credit on rejected goods received back from their customers and cleared as such, without carrying out any process of manufacture, on application of Rule 16(2) of the Central Excise Rules, 2002. 2. I have heard both sides. Rule .....

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cturer shall pay duty on the 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." The assessees .....

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