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TMI Blog2018 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... and August 2008 to April 2009. 2. The brief facts of the case are that, the Appellants are engaged in the manufacture of various brands of cigarettes on job work basis for M/s Godfrey Phillips India Limited. They availed CENVAT Credit on inputs, capital goods and input services in terms of CENVAT Credit Rules, 2004. During the period under consideration, certain cigarettes manufactured and cleared by the Appellants on payment of Central Excise Duty were returned by Godfrey Phillips India Limited for various reasons for refreshing. The Appellants accordingly took Cenvat Credit for the period November, 2006 to May, 2007 and for the period August, 2008 to April, 2009. The CENVAT Credit so taken was utilized by the Appellant in due course on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads as under : "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 and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to the said rules. (2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay in an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the adjudicating authority while coming to the conclusion in para 6.2 has observed that : "6.2. The issue in the present proceedings before me is whether cigarettes received back from sale offices or from clearing and forwarding agents are eligible for credit of duty paid on them originally at the time of their clearance from the factory under the provisions of rule 16 of CER, 2002. I would like to analyze the provisions of this rule under which the impugned credit has been availed by the party. In terms of this rule, goods should be brought back for being re-made, refined re-conditioned or for any other reason and the assessee is entitled to take credit of duty paid if such goods are received as inputs under the Cenvat credit r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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