https://www.taxtmi.com/caselaws?id=333658 Cenvat credit was admissible on returned defective goods cleared under bond to a SEZ developer where the goods were lawfully received back under proper permission and documentation, and duty was later paid when replacement was not made within time. The restricted operation of Rule 16 of the Central Excise Rules, 2002 did not bar credit on these facts. Credit was also available under Rule 3 of the Cenvat Credit Rules, 2002, and the duty payment document was a permissible basis for credit under Rule 9. The appellant was entitled to take Cenvat credit of the duty amount paid on the returned goods. en-us Fri, 07 Oct 2016 00:00:00 +0530 Thu, 20 Oct 2016 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333658 Cenvat credit was admissible on returned defective goods cleared under bond to a SEZ developer where the goods were lawfully received back under proper permission and documentation, and duty was later paid when replacement was not made within time. The restricted operation of Rule 16 of the Central Excise Rules, 2002 did not bar credit on these facts. Credit was also available under Rule 3 of the Cenvat Credit Rules, 2002, and the duty payment document was a permissible basis for credit under Rule 9. The appellant was entitled to take Cenvat credit of the duty amount paid on the returned goods. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333658