https://www.taxtmi.com/caselaws?id=350943 Cenvat credit was admissible on duty-paid finished goods returned by purchasers for remaking, refining or reconditioning where the returned goods were supported by duty-paying documents and the assessee's records showed receipt, reprocessing and subsequent clearance on payment of duty. The statutory conditions under Rule 16 were therefore satisfied, and denial of credit on the ground of alleged improper accounting was not justified. The assessee was entitled to the credit claimed, and the order denying the benefit was unsustainable. en-us Fri, 27 Oct 2017 00:00:00 +0530 Thu, 16 Nov 2017 07:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350943 Cenvat credit was admissible on duty-paid finished goods returned by purchasers for remaking, refining or reconditioning where the returned goods were supported by duty-paying documents and the assessee's records showed receipt, reprocessing and subsequent clearance on payment of duty. The statutory conditions under Rule 16 were therefore satisfied, and denial of credit on the ground of alleged improper accounting was not justified. The assessee was entitled to the credit claimed, and the order denying the benefit was unsustainable. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350943