https://www.taxtmi.com/caselaws?id=170282 Rule 16 allows Cenvat credit on duty-paid goods returned by the buyer as rejected final products, and the special procedure for such returned goods prevails over the ordinary input-document requirements. Credit could not be denied merely because the return was supported by nominal issue vouchers where the returned goods and original excise invoices were available and the statutory purpose of Rule 16 was met. The demand was also time-barred because the credit was disclosed in statutory records and ER-1 returns, with no suppression or misstatement shown to justify extended limitation. The impugned order was set aside and relief followed. en-us Thu, 28 Oct 2010 00:00:00 +0530 Thu, 21 May 2015 16:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170282 Rule 16 allows Cenvat credit on duty-paid goods returned by the buyer as rejected final products, and the special procedure for such returned goods prevails over the ordinary input-document requirements. Credit could not be denied merely because the return was supported by nominal issue vouchers where the returned goods and original excise invoices were available and the statutory purpose of Rule 16 was met. The demand was also time-barred because the credit was disclosed in statutory records and ER-1 returns, with no suppression or misstatement shown to justify extended limitation. The impugned order was set aside and relief followed. Case-Laws Central Excise Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170282