https://www.taxtmi.com/caselaws?id=75228 Rule 16 of the Central Excise Rules, 2002 treats goods returned to the factory as deemed inputs for credit purposes, so credit of duty originally paid on such goods can be taken even if the original manufacturer's invoices are not treated as duty paying documents under Rule 7 of the Cenvat Credit Rules, 2002. The ordinary document requirements for fresh inputs do not govern this special returned-goods provision. The departmental circular supporting credit on returned goods is consistent with this interpretation, and denial of credit on the invoice objection is not sustainable. en-us Wed, 25 Mar 2009 00:00:00 +0530 Wed, 31 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75228 Rule 16 of the Central Excise Rules, 2002 treats goods returned to the factory as deemed inputs for credit purposes, so credit of duty originally paid on such goods can be taken even if the original manufacturer's invoices are not treated as duty paying documents under Rule 7 of the Cenvat Credit Rules, 2002. The ordinary document requirements for fresh inputs do not govern this special returned-goods provision. The departmental circular supporting credit on returned goods is consistent with this interpretation, and denial of credit on the invoice objection is not sustainable. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75228