https://www.taxtmi.com/caselaws?id=345012 The Tribunal upheld the Commissioner (A)'s decision in appeals concerning the interpretation of Rule 16 of the Central Excise Rules, 2002. The dispute revolved around availing CENVAT credit on returned goods without further manufacturing processes. The Tribunal agreed with the Department's position that duty payment should equal the credit taken if goods are not processed further. Relying on a Division Bench decision as precedent, the Tribunal dismissed the appeals, affirming the demand for short payment of duty. en-us Thu, 29 Jun 2017 00:00:00 +0530 Thu, 27 Jul 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345012 The Tribunal upheld the Commissioner (A)'s decision in appeals concerning the interpretation of Rule 16 of the Central Excise Rules, 2002. The dispute revolved around availing CENVAT credit on returned goods without further manufacturing processes. The Tribunal agreed with the Department's position that duty payment should equal the credit taken if goods are not processed further. Relying on a Division Bench decision as precedent, the Tribunal dismissed the appeals, affirming the demand for short payment of duty. Case-Laws Central Excise Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345012