https://www.taxtmi.com/caselaws?id=331281 CENVAT credit on goods returned for reprocessing under Rule 16 of the Central Excise Rules, 2002 is available only when the assessee proves, through reliable invoices and supporting records, that the goods were actually received back in the factory and subjected to further processing. Where the record contains inconsistencies, including apparent clearance before alleged receipt, an adverse inference may arise and the credit claim cannot be sustained. The discussion therefore emphasises the need for a factual foundation supported by credible evidence before credit on returned goods can be availed. en-us Fri, 08 Jul 2016 00:00:00 +0530 Thu, 18 Aug 2016 08:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331281 CENVAT credit on goods returned for reprocessing under Rule 16 of the Central Excise Rules, 2002 is available only when the assessee proves, through reliable invoices and supporting records, that the goods were actually received back in the factory and subjected to further processing. Where the record contains inconsistencies, including apparent clearance before alleged receipt, an adverse inference may arise and the credit claim cannot be sustained. The discussion therefore emphasises the need for a factual foundation supported by credible evidence before credit on returned goods can be availed. Case-Laws Central Excise Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331281