TMI Blog2007 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the credit to appellant - Appeal No. E/1191/2006 - Final Order No. A/1066/2007-WZB/AHD - Dated:- 11-5-2007 - [Order per] - This is a departmental appeal against the order of Commissioner (Appeals) No. 7/2006(Ahd-I), dt. 5-1-2006, by which the order of original authority No. 36/AC/DA/2005, dt. 30-8-05 was set aside. 2. Heard the both sides. 3. The relevant facts, in brief, are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 11AC. (d) Commissioner (Appeals) held that Rule 16 permits any unit to bring any goods on which the leviable excise duty has been paid (even if their end product) and could be brought into factory (even if not manufactured by them) for being remade, refined, reconditioned or for any other reason and accordingly, allowed the appeal. 4. Learned JDR submits that the process to which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 16 of Central Excise Rules. The Rule 16 of Central Excise Rules, reads as follows: "Rule 16. Credit of duty on goods brought to the factory. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being remade, 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." 7. The S.O. Dyes manufactured by third party have been purchased by the appellant and there is no dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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