TMI Blog2007 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 19-3-2007 - [Order per] - The facts of the case in brief are that the respondents are engaged in the manufacture of insulated winding wire/bare copper wire of various dimensions under sub-heading No. 8544.00 and 7480.19 of the Central Excise Tariff Act, 1985. The respondent cleared the duty paid material accompanied with their invoice No. 271 dated 20-1-02 and 286 dated 31-10-2002 to M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of Rs. 40,099/- and also imposed penalty of equal amount. 2. In the impugned order, the Commissioner (Appeals) disposed of the appeal with the direction to the Deputy Commissioner/Assistant Commissioner to verify the duty paying documents of the respondents under which the goods were originally removed to the buyer/consignee M/s. Oswal Electricals (Pumps) and to allow the Cenvat credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory. Sub-rule (3) of Rule 16 of the said Rules provide that if there is any defect in the goods as specified in the provisions of sub- rule (1) and (2), the assessee may receive back the goods for repair, reconditioning or remaking be removed the goods subsequently subject to conditions as may be specified by the Commissioner. It is revealed from the records that in this case the respondents remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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