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    <title>2007 (3) TMI 87 - CESTAT,NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision, ruling in favor of the respondents and allowing Cenvat credit on duty paid returned goods. The Tribunal found that the respondents were eligible for the credit under Rule 16(3) of the Central Excise Rules, 2002, as the goods were returned for remaking/reconditioning. The Revenue&#039;s appeal was rejected, and the Tribunal affirmed the direction to verify duty paying documents, ensuring compliance with relevant provisions.</description>
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      <title>2007 (3) TMI 87 - CESTAT,NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=1686</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision, ruling in favor of the respondents and allowing Cenvat credit on duty paid returned goods. The Tribunal found that the respondents were eligible for the credit under Rule 16(3) of the Central Excise Rules, 2002, as the goods were returned for remaking/reconditioning. The Revenue&#039;s appeal was rejected, and the Tribunal affirmed the direction to verify duty paying documents, ensuring compliance with relevant provisions.</description>
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      <pubDate>Mon, 19 Mar 2007 00:00:00 +0530</pubDate>
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