https://www.taxtmi.com/caselaws?id=170509 Duty-paid returned goods received in the factory under Rule 16 of the Central Excise Rules, 2002 can qualify for CENVAT credit when the prescribed conditions are satisfied. Where the record showed that the returned goods were duty paid and the Rule 16 requirements were complied with, denial of credit was unwarranted. On that basis, recovery under Rule 14 of the CENVAT Credit Rules, 2002 was not justified and the demand for reversal could not stand. en-us Thu, 01 Dec 2011 00:00:00 +0530 Thu, 23 Mar 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170509 Duty-paid returned goods received in the factory under Rule 16 of the Central Excise Rules, 2002 can qualify for CENVAT credit when the prescribed conditions are satisfied. Where the record showed that the returned goods were duty paid and the Rule 16 requirements were complied with, denial of credit was unwarranted. On that basis, recovery under Rule 14 of the CENVAT Credit Rules, 2002 was not justified and the demand for reversal could not stand. Case-Laws Central Excise Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170509