Second clearances of finished goods without any process are also covered by expression ‘any other case’ figuring in second part of sub-rule (2) of Rule 16 of Central Excise Rules, 2002
- In case in which the manufacturer of final product receives the goods back from the customer under sub-rule (1) and removes the same as such without undertaking any process thereon is also covered by second part of sub-rule (2)
CESTAT, WEST ZONAL BENCH, MUMBAI
Apollo Tyres Ltd.
v.
CCE
Appeal No. E/198/2009
February 24, 2010
