https://www.taxtmi.com/caselaws?id=347858 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit under Rule 16(1) of the Central Excise Rules, 2002. It emphasized the appellant's correct availing of credit on defective and rejected goods returned for processing, citing proper documentation and adherence to duty-paid requirements. Relying on past decisions in the appellant's favor, the Tribunal deemed the credit eligible despite discrepancies in record-keeping. The impugned order was overturned, affirming the appellant's entitlement to the credit, and highlighting the significance of maintaining accurate records in compliance with the Rules. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 04 Oct 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347858 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit under Rule 16(1) of the Central Excise Rules, 2002. It emphasized the appellant's correct availing of credit on defective and rejected goods returned for processing, citing proper documentation and adherence to duty-paid requirements. Relying on past decisions in the appellant's favor, the Tribunal deemed the credit eligible despite discrepancies in record-keeping. The impugned order was overturned, affirming the appellant's entitlement to the credit, and highlighting the significance of maintaining accurate records in compliance with the Rules. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347858