https://www.taxtmi.com/caselaws?id=338 Returned duty-paid final products under Rule 16(1) are deemed to be inputs for CENVAT purposes, so the duty-paying document accompanying the goods assumes the character of an input-manufacturer's invoice. Rule 11(3) requires invoices in triplicate, but it does not confine CENVAT credit to only one specific copy. Board instructions issued under section 37B clarified that copies other than extra copies may support credit, so the triplicate copy was not invalid. A later Trade Notice could not defeat credit for goods received during the relevant period, and denial of credit was therefore unsustainable. en-us Thu, 05 Jan 2006 00:00:00 +0530 Tue, 10 Sep 2013 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338 Returned duty-paid final products under Rule 16(1) are deemed to be inputs for CENVAT purposes, so the duty-paying document accompanying the goods assumes the character of an input-manufacturer's invoice. Rule 11(3) requires invoices in triplicate, but it does not confine CENVAT credit to only one specific copy. Board instructions issued under section 37B clarified that copies other than extra copies may support credit, so the triplicate copy was not invalid. A later Trade Notice could not defeat credit for goods received during the relevant period, and denial of credit was therefore unsustainable. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338