TMI Blog2018 (12) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... nd recondition, or for any other purposes. Rules, 16 does not prescribe any such procedure. It has been held in the case of CCE, JAIPUR VERSUS M/S. AMCO INDIA LTD. [2014 (12) TMI 119 - CESTAT NEW DELHI] wherein it has been held that there is no requirement for documents for the goods returned to the factory for the purpose on being remade, refine or recondition or any other purpose. Appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment alleged that the Cenvat credit has been availed by them without receipt of goods in their factory the appellant however there is evidence document on record that the goods have been received in the factory and is also not disputed by the Revenue more importantly clearance of goods from their factory on payment of duty. 3. Against this background we have heard ld. Adv. and ld. DR and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer for the processes specified in the rule 16 ibid. The Department is insisting on the documents which are not prescribed in the rule, such as, lorry receipt GR notes etc. Also the rule 16 of C.E.R does not prescribe that the time of receipt of goods on being returned, intimation has to go to Department 6. Ld. DR reiterated the ground contained in adjudication order and justified the same on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds returned to the factory for the purpose on being remade, refine or recondition or any other purpose. Under Rule 16 of the Central Excise Rule referred above. 8. Relying on the aforesaid legal provisions under Central Excise Rule and ration laid down in M/s Banco India and M/s Ferrocrome case, we set aside the impugned order and allow appeal with consequential benefit if any. (Pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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