https://www.taxtmi.com/caselaws?id=349733 Rule 16 of the Central Excise Rules permits Cenvat credit when duty-paid goods are returned to the factory for reprocessing. On the facts recorded, the goods return register showed receipt of the returned goods, their processing, and subsequent clearance, which supported eligibility for credit. Mismatch in description and batch number, and the absence of separate production of invoices, did not defeat credit because the material issue was receipt of the goods back into the factory for reprocessing, not the later clearance. The register entries also contained invoice numbers and dates, confirming the transactional trail. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349733 Rule 16 of the Central Excise Rules permits Cenvat credit when duty-paid goods are returned to the factory for reprocessing. On the facts recorded, the goods return register showed receipt of the returned goods, their processing, and subsequent clearance, which supported eligibility for credit. Mismatch in description and batch number, and the absence of separate production of invoices, did not defeat credit because the material issue was receipt of the goods back into the factory for reprocessing, not the later clearance. The register entries also contained invoice numbers and dates, confirming the transactional trail. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349733