9911796707
TMI Blog2008 (8) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - A very short issue is involved in the present case. Appellants are manufacturers of Enameled Wires and cleared the same on payment of duty. On rejection by their customer, the goods came back a were entered in their RG23-Part-II and the duty paid already on the clearance was availed as Modvat credit Subsequently, on an objection by the Revenue, the assessee debited the same under protest. Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of maintenance of separate records in terms of Rule 16 and further there is no such condition that the duty paid at the time of clearance of re-manufactured goods should be equivalent to or higher than the duty paid at the time of first clearance of the goods, which stands availed as credit on return. Sub-rule (2) of Rule 16 requires a manufacturer to pay an amount equal to the CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority. When the Asst. Commissioner is not doubting such manufacture and clearance and is denying the credit on the sole ground that the rate of duty on the second time clearance was less than the amount of duty originally paid, it gets established that the goods were actually manufactured and cleared. In such a case, it was not open to Commissioner (Appeals) to go beyond such find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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