https://www.taxtmi.com/caselaws?id=217649 The Tribunal allowed the appeal, setting aside the impugned order that denied the appellant's entitlement to CENVAT credit on goods returned as defective under Rule 16 of the Central Excise Rules, 2002. The appellant, a manufacturer of steel tubes and components, was permitted to avail the credit on duty paid at the time of clearance for goods received back as defective without a specified time limit. Consequently, the denial of credit by the lower authorities was deemed improper, and the appellant's position was upheld, leading to the grant of any consequential relief. en-us Tue, 07 Feb 2012 00:00:00 +0530 Mon, 01 Oct 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217649 The Tribunal allowed the appeal, setting aside the impugned order that denied the appellant's entitlement to CENVAT credit on goods returned as defective under Rule 16 of the Central Excise Rules, 2002. The appellant, a manufacturer of steel tubes and components, was permitted to avail the credit on duty paid at the time of clearance for goods received back as defective without a specified time limit. Consequently, the denial of credit by the lower authorities was deemed improper, and the appellant's position was upheld, leading to the grant of any consequential relief. Case-Laws Central Excise Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217649