https://www.taxtmi.com/caselaws?id=245742 The Tribunal held that the assessees were entitled to Cenvat credit on returned goods for reprocessing under Rule 16 of the Central Excise Rules, 2002. Despite the Commissioner's contention, the Tribunal found the duty demand unsustainable as a significant portion of tobacco from returned cigarettes was used in manufacturing fresh ones. The Tribunal referenced precedents and ruled in favor of the assessees, waiving the duty, interest, and penalty pending appeals. en-us Tue, 13 Sep 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245742 The Tribunal held that the assessees were entitled to Cenvat credit on returned goods for reprocessing under Rule 16 of the Central Excise Rules, 2002. Despite the Commissioner's contention, the Tribunal found the duty demand unsustainable as a significant portion of tobacco from returned cigarettes was used in manufacturing fresh ones. The Tribunal referenced precedents and ruled in favor of the assessees, waiving the duty, interest, and penalty pending appeals. Case-Laws Central Excise Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245742