https://www.taxtmi.com/caselaws?id=333652 The Tribunal ruled in favor of the appellants, setting aside the denial of CENVAT credit on returned defective Colour Picture Tubes (CPTs). The denial was based on the lack of correlation between cleared and returned CPTs and absence of proper duty paying documents. The Tribunal found that the appellants were entitled to credit under Rule 16 of Central Excise Rules, 2002, as they had provided sufficient evidence linking the returned CPTs to the original clearance, leading to the allowance of the appeal. en-us Tue, 18 Oct 2016 00:00:00 +0530 Thu, 20 Oct 2016 17:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333652 The Tribunal ruled in favor of the appellants, setting aside the denial of CENVAT credit on returned defective Colour Picture Tubes (CPTs). The denial was based on the lack of correlation between cleared and returned CPTs and absence of proper duty paying documents. The Tribunal found that the appellants were entitled to credit under Rule 16 of Central Excise Rules, 2002, as they had provided sufficient evidence linking the returned CPTs to the original clearance, leading to the allowance of the appeal. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333652