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2016 (11) TMI 97 - CESTAT NEW DELHI

2016 (11) TMI 97 - CESTAT NEW DELHI - TMI - 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 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 batteries is sold as wast .....

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l Excise. Therefore, following the CESTAT Delhi’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-EX (SM) - Final Order No. 53674/2016 - Dated:- 20-9-2016 - Mr. Ashok K. Arya, , Technical Member Present Shri Jaideep Wadge, Advocate for the appellants Present Shri K. Poddar, A.R. for the Respondent/ Rev .....

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ming them as input under Cenvat Credit Rules, 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 Cenvat credit is admissible for old unusable batteries if the same are remade, refined, reconditioned and if the process to which the goods are subjected before being removed does not amount to manufacture, t .....

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