TMI Blog2016 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ies 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 waste and scrap on payment of duty of central excise. 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The matter pertains to disallowance 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 Wadge says that under Rule 16(1), the goods can be brought back for remaking, refining, reconditioning or fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought back for being remade, refined or reconditioned, the credit on the returned batteries is not admissible to the appellant. Revenue relies in support on CESTAT, Mumbai s decision in the case of Kalyani Forge Limited vs. C.C.E., Pune III - 2007 (211) ELT 129 (Tri-Mumbai) 4. All the facts of the case and submissions of both sides along with case laws have been carefully considered. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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