https://www.taxtmi.com/caselaws?id=349492 Rule 16 of the Central Excise Rules, 2002 was construed purposively so that duty-paid goods returned for remaking or reconditioning could qualify for Cenvat credit even if they were not originally manufactured by the same factory that received them, provided the rule's other conditions were met. Credit was also not to be denied merely because the supporting documents were addressed to the assessee's Thane office rather than the Nagpur factory, since receipt of the goods at Nagpur and their identification for that unit were established and the defect was only procedural. The disputed credit was therefore sustained in favour of the assessee. en-us Tue, 19 Sep 2017 00:00:00 +0530 Mon, 16 Oct 2017 09:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349492 Rule 16 of the Central Excise Rules, 2002 was construed purposively so that duty-paid goods returned for remaking or reconditioning could qualify for Cenvat credit even if they were not originally manufactured by the same factory that received them, provided the rule's other conditions were met. Credit was also not to be denied merely because the supporting documents were addressed to the assessee's Thane office rather than the Nagpur factory, since receipt of the goods at Nagpur and their identification for that unit were established and the defect was only procedural. The disputed credit was therefore sustained in favour of the assessee. Case-Laws Central Excise Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349492