TaxTMI 
TaxTMI 
how does Rule 16 of Central Excise Rule permit cenvat credit on returned goods when it has not been issued under cenvat credit rules.moreover cenvat rules do not have any corrosponding reference of Rule 16.
Availability of cenvat credit on returned goods
19 Jun 2009 
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Cenvat credit eligibility depends on compliance with Cenvat Credit Rules even when duty-paid goods are returned for rework.
The return provision permits duty-paid goods to be sent back to a factory for remaking, reconditioning, repair or other reasons, but availability of cenvat credit on such returned goods depends on separate eligibility and documentary conditions prescribed by the Cenvat Credit Rules and must be determined on a case-by-case basis. (AI Summary)
The return provision permits duty-paid goods to be sent back to a factory for remaking, reconditioning, repair or other reasons, but availability of cenvat credit on such returned goods depends on separate eligibility and documentary conditions prescribed by the Cenvat Credit Rules and must be determined on a case-by-case basis. (AI Summary)