https://www.taxtmi.com/caselaws?id=112656 Duty-paid goods received back into the factory for melting, remaking or re-manufacture qualify for Cenvat credit under Rule 16 of the Central Excise Rules, 2002. The Tribunal's reasoning follows the Larger Bench view and the Board circular stating that rejected products may be credited when fresh products are made from them. On that basis, the demand, penalty and interest were not sustainable, and the assessee obtained consequential relief. en-us Mon, 27 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 11:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112656 Duty-paid goods received back into the factory for melting, remaking or re-manufacture qualify for Cenvat credit under Rule 16 of the Central Excise Rules, 2002. The Tribunal's reasoning follows the Larger Bench view and the Board circular stating that rejected products may be credited when fresh products are made from them. On that basis, the demand, penalty and interest were not sustainable, and the assessee obtained consequential relief. Case-Laws Central Excise Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112656