https://www.taxtmi.com/caselaws?id=118998 Returned goods treated as deemed inputs under Rule 16(1) may support CENVAT credit when taken on the triplicate copy of the original invoice, because the invoice procedure and binding Board instructions did not restrict credit to a single specific copy. A later trade notice could not override that entitlement for the period in dispute. Under Rule 16(2), differential duty on processed goods is payable at the removal rate only where the process amounts to manufacture; where the notice described only cleaning and reconditioning and did not allege manufacture, a higher duty demand was not sustainable. The document states that the credit was admissible and the additional duty demand failed. en-us Thu, 05 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 13:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118998 Returned goods treated as deemed inputs under Rule 16(1) may support CENVAT credit when taken on the triplicate copy of the original invoice, because the invoice procedure and binding Board instructions did not restrict credit to a single specific copy. A later trade notice could not override that entitlement for the period in dispute. Under Rule 16(2), differential duty on processed goods is payable at the removal rate only where the process amounts to manufacture; where the notice described only cleaning and reconditioning and did not allege manufacture, a higher duty demand was not sustainable. The document states that the credit was admissible and the additional duty demand failed. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118998