https://www.taxtmi.com/caselaws?id=241780 Cenvat credit on duty-paid goods returned to the factory under Rule 16 is available where depot-issued return documents and maintenance records sufficiently link the goods to the original clearances and their reprocessing. The text states that independent physical identification marks are not necessary if traceability is otherwise established through accompanying documents and statutory records. It also notes that a denial cannot rest on a new factual basis, such as alleged non-correlation with original clearances, when that ground was not raised in the show cause notice. A dissent is recorded, taking the view that the returned goods were not verifiable with the duty-paid documents and credit was rightly denied. en-us Thu, 21 Feb 2013 00:00:00 +0530 Mon, 01 Sep 2014 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241780 Cenvat credit on duty-paid goods returned to the factory under Rule 16 is available where depot-issued return documents and maintenance records sufficiently link the goods to the original clearances and their reprocessing. The text states that independent physical identification marks are not necessary if traceability is otherwise established through accompanying documents and statutory records. It also notes that a denial cannot rest on a new factual basis, such as alleged non-correlation with original clearances, when that ground was not raised in the show cause notice. A dissent is recorded, taking the view that the returned goods were not verifiable with the duty-paid documents and credit was rightly denied. Case-Laws Central Excise Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241780