https://www.taxtmi.com/caselaws?id=588 Rule 16 of the Central Excise (No. 2) Rules, 2001 allows duty-paid goods returned to the factory for remaking, refining, re-conditioning, or any other reason to be received back and treated as inputs for CENVAT credit purposes. Damaged glass returned for reprocessing was held to fall within this provision, as the process of reworking such goods aligns with the rule's coverage of remaking. On that basis, duty credit on the returned damaged glass was admissible, and the contrary order was set aside. en-us Sat, 23 Dec 2006 00:00:00 +0530 Wed, 20 Aug 2008 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=588 Rule 16 of the Central Excise (No. 2) Rules, 2001 allows duty-paid goods returned to the factory for remaking, refining, re-conditioning, or any other reason to be received back and treated as inputs for CENVAT credit purposes. Damaged glass returned for reprocessing was held to fall within this provision, as the process of reworking such goods aligns with the rule's coverage of remaking. On that basis, duty credit on the returned damaged glass was admissible, and the contrary order was set aside. Case-Laws Central Excise Sat, 23 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=588