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Shivalik Vyapaar Pvt. Ltd. Versus C.C.E.C. & S. Tax, Indore

2016 (11) TMI 97 - CESTAT NEW DELHI

Availing credit on returned goods - Rule 16(1) of Cenvat Credit Rules, 2002 - buy-back of non-usable batteries - reliance placed in the decision of Maruti Udyog Ltd. v. C.C.E., Delhi III [2015 (12) TMI 1493 - CESTAT NEW DELHI] - The appellant emphasi .....

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cise. The appellant claims that new products are made out of unusable batteries. - Held that: - subject transaction of the appellant is covered under Rule 16(1) of Central Excise Rules, 2002 and the said transaction is not covered within the mischief .....

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lhi’s decision in the case of Maruti Udyog Ltd. v. C.C.E., Delhi III, the appellant is entitled to Cenvat Credit under Rule 16(1) of Central Excise Rules, 2002 - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.52060 of 2016 .....

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ce of cenvat credit to the appellant under Rule 16(1) of Cenvat Credit Rules, 2002, where the goods namely, batteries were brought back as they were non-usable. 2. The appellant M/s Shivalik Vyapaar Pvt. Ltd. represented by ld. Advocate Shri Jaideep .....

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, 2002. Therefore, they are entitled to utilize the said credit. In support, ld. Advocate relies on Maruti Udyog Ltd. vs. C.C.E., Delhi II - 2016(332) ELT 879 (Tri-Delhi). 3. Revenue has been represented by ld. A.R. Shri K. Poddar. He submits that Ce .....

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envat credit taken under Rule 16(1) of Central Excise Rules, 2002, as per Rule 16(2) of CER 2002. The ld. A.R. further states that as the goods are not brought back for being remade, refined or reconditioned, the credit on the returned batteries is n .....

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ase laws have been carefully considered. The appellant emphasizes that after bringing the unusable batteries back to the factory they retrieved the lead for which is used for manufacturing new batteries; and the remaining material of unusable batteri .....

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