https://www.taxtmi.com/caselaws?id=123886 Rule 16(1) of the Central Excise Rules, 2002 permits Cenvat credit on duty-paid goods returned to the factory for remaking, refining, reconditioning or other processing, treating them as inputs under the Cenvat Credit Rules. Credit taken on the basis of a supplier's invoice under Rule 9 is valid where the department has accepted the duty payment. The objection under Rule 3(4) fails because that provision concerns removal of inputs or capital goods as such and does not override the specific entitlement under Rule 16. The statutory scheme therefore supports availment of credit on returned goods, with no revenue loss shown. en-us Wed, 02 Jan 2008 00:00:00 +0530 Fri, 21 Sep 2012 16:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123886 Rule 16(1) of the Central Excise Rules, 2002 permits Cenvat credit on duty-paid goods returned to the factory for remaking, refining, reconditioning or other processing, treating them as inputs under the Cenvat Credit Rules. Credit taken on the basis of a supplier's invoice under Rule 9 is valid where the department has accepted the duty payment. The objection under Rule 3(4) fails because that provision concerns removal of inputs or capital goods as such and does not override the specific entitlement under Rule 16. The statutory scheme therefore supports availment of credit on returned goods, with no revenue loss shown. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123886