https://www.taxtmi.com/caselaws?id=126528 Rule 16 of the Cenvat Credit Rules permits a manufacturer to receive back rejected goods and take credit of the duty originally paid on their earlier clearance. The objection that credit could be denied because the invoice was not issued by the manufacturer of the inputs was rejected, as the returned goods are covered by the original clearance invoice. An interpretation that blocks credit in this situation would defeat the purpose of Rule 16 and make it redundant. On that basis, denial of Cenvat credit on returned rejected goods was unsustainable. en-us Wed, 08 Jul 2009 00:00:00 +0530 Tue, 27 Jun 2017 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126528 Rule 16 of the Cenvat Credit Rules permits a manufacturer to receive back rejected goods and take credit of the duty originally paid on their earlier clearance. The objection that credit could be denied because the invoice was not issued by the manufacturer of the inputs was rejected, as the returned goods are covered by the original clearance invoice. An interpretation that blocks credit in this situation would defeat the purpose of Rule 16 and make it redundant. On that basis, denial of Cenvat credit on returned rejected goods was unsustainable. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126528