CENVAT credit on returned goods remains valid when supported by a triplicate invoice copy under the deeming rule.

Returned duty-paid final products under Rule 16(1) are deemed to be inputs for CENVAT purposes, so the duty-paying document accompanying the goods assumes the character of an input-manufacturer's invoice. Rule 11(3) requires invoices in triplicate, but it does not confine CENVAT credit to only one specific copy. Board instructions issued under section 37B clarified that copies other than extra copies may support credit, so the triplicate copy was not invalid. A later Trade Notice could not defeat credit for goods received during the relevant period, and denial of credit was therefore unsustainable.

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Issues: Whether CENVAT credit could be denied on returned goods merely because the credit was taken on the triplicate copy of the original invoice, when the goods were returned by the buyer for remaking or reconditioning under Rule 16(1) of the Central Excise Rules, 2002.

Analysis: Rule 16(1) treats duty-paid final products returned by the buyer as if they were inputs received under the CENVAT scheme. On that deeming fiction, the duty-paying document covering the returned goods also assumes the character of an input-manufacturer's invoice. Rule 11(3) of the Central Excise Rules, 2002 requires invoices to be prepared in triplicate but does not restrict CENVAT use to only one particular copy. The Board's instruction, issued under Section 37B of the Central Excise Act, 1944, clarifies that copies other than extra copies may be used for CENVAT purposes, and therefore the triplicate copy was not inadmissible. The later Trade Notice could not defeat the creditability of goods received during the dispute period.

Conclusion: The credit was admissible and the denial was not sustainable.

Ratio Decidendi: Where returned duty-paid final products are deemed to be inputs under Rule 16(1), a triplicate copy of the original invoice is a valid duty-paying document for CENVAT purposes unless expressly excluded by law.

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