https://www.taxtmi.com/caselaws?id=154770 Cenvat credit was not available on finished goods transferred from another unit and brought into the factory for sale, because the goods were neither used as inputs in or in relation to manufacture nor returned for reprocessing or reconditioning. Rule 3(1) of the Cenvat Credit Rules, 2004 permits credit only on inputs received for use in manufacture of final products, while Rule 16 of the Central Excise Rules, 2002 applies to duty-paid goods returned for reprocessing, reconditioning or similar treatment. On these facts, neither provision supported the credit, so the order allowing it was set aside and the Revenue's demand was restored. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 27 Aug 2013 13:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154770 Cenvat credit was not available on finished goods transferred from another unit and brought into the factory for sale, because the goods were neither used as inputs in or in relation to manufacture nor returned for reprocessing or reconditioning. Rule 3(1) of the Cenvat Credit Rules, 2004 permits credit only on inputs received for use in manufacture of final products, while Rule 16 of the Central Excise Rules, 2002 applies to duty-paid goods returned for reprocessing, reconditioning or similar treatment. On these facts, neither provision supported the credit, so the order allowing it was set aside and the Revenue's demand was restored. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154770