https://www.taxtmi.com/caselaws?id=349279 The Tribunal ruled in favor of the appellant, setting aside the demand for credit reversal under Rule 16(1) of the Central Excise Rules 2002. The appellant, a manufacturer of files and rasps, cleared defective goods as scrap to their sister unit, which were returned after testing and cleared on payment of duty. The Tribunal emphasized that no manufacturing process was carried out on the returned goods, and duty payment sufficed. Citing precedent cases, the Tribunal held that the conditions of Rule 16(2) were met, allowing the appellant to retain the Cenvat credit. en-us Tue, 29 Aug 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349279 The Tribunal ruled in favor of the appellant, setting aside the demand for credit reversal under Rule 16(1) of the Central Excise Rules 2002. The appellant, a manufacturer of files and rasps, cleared defective goods as scrap to their sister unit, which were returned after testing and cleared on payment of duty. The Tribunal emphasized that no manufacturing process was carried out on the returned goods, and duty payment sufficed. Citing precedent cases, the Tribunal held that the conditions of Rule 16(2) were met, allowing the appellant to retain the Cenvat credit. Case-Laws Central Excise Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349279