https://www.taxtmi.com/caselaws?id=194842 The Tribunal allowed the appeal in favor of the appellant, holding that the appellant was entitled to claim cenvat credit on defective goods returned to the factory under Rule 16(1) of the Central Excise Rules, 2002. The Tribunal found that the goods were identifiable and related to duty paid documents, rejecting the Revenue's argument of inadequate record-keeping. The impugned order denying the credit was set aside. en-us Tue, 19 May 2015 00:00:00 +0530 Mon, 02 Oct 2017 12:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194842 The Tribunal allowed the appeal in favor of the appellant, holding that the appellant was entitled to claim cenvat credit on defective goods returned to the factory under Rule 16(1) of the Central Excise Rules, 2002. The Tribunal found that the goods were identifiable and related to duty paid documents, rejecting the Revenue's argument of inadequate record-keeping. The impugned order denying the credit was set aside. Case-Laws Central Excise Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194842