https://www.taxtmi.com/caselaws?id=208580 The appellate tribunal ruled in favor of the assessee in a case concerning the denial of CENVAT credit on returned goods. The tribunal held that the process applied to the returned goods constituted manufacture under Rule 16 of the Central Excise Rules, 2002. As the returned goods were reprocessed and cleared after paying duty, the denial of CENVAT credit was deemed unjustified. Therefore, the tribunal set aside the order demanding duty and allowed the appeal in favor of the assessee. en-us Mon, 02 Jan 2012 00:00:00 +0530 Wed, 07 Aug 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208580 The appellate tribunal ruled in favor of the assessee in a case concerning the denial of CENVAT credit on returned goods. The tribunal held that the process applied to the returned goods constituted manufacture under Rule 16 of the Central Excise Rules, 2002. As the returned goods were reprocessed and cleared after paying duty, the denial of CENVAT credit was deemed unjustified. Therefore, the tribunal set aside the order demanding duty and allowed the appeal in favor of the assessee. Case-Laws Central Excise Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208580