https://www.taxtmi.com/caselaws?id=346036 Cenvat credit on rejected or returned goods under Rule 16 of the Central Excise Rules depended on proof that the goods were actually received in the factory, properly accounted for, and later cleared after repair or rectification on the basis of reliable records. The existing record was insufficient to resolve the factual disputes, including the absence of separate records, invoice correlation, and duty payment claims. The matter was therefore remanded to the adjudicating authority for fresh verification and a new decision after granting a reasonable opportunity of hearing. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346036 Cenvat credit on rejected or returned goods under Rule 16 of the Central Excise Rules depended on proof that the goods were actually received in the factory, properly accounted for, and later cleared after repair or rectification on the basis of reliable records. The existing record was insufficient to resolve the factual disputes, including the absence of separate records, invoice correlation, and duty payment claims. The matter was therefore remanded to the adjudicating authority for fresh verification and a new decision after granting a reasonable opportunity of hearing. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346036