https://www.taxtmi.com/caselaws?id=361901 A taxpayer claiming Rule 16 benefit for returned rejected goods must prove actual reprocessing and duty-paid clearance through reliable contemporaneous records; later self-generated material prepared from memory, without supporting documentation or separate accounts, is insufficient. On the facts recorded, the goods were treated as cut and scrapped rather than repaired, so the credit claim failed. A penalty was also sustained where an officer introduced a fabricated supporting chart after the dispute had arisen, since the conduct was found deliberate and unsupported by contemporaneous evidence. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361901 A taxpayer claiming Rule 16 benefit for returned rejected goods must prove actual reprocessing and duty-paid clearance through reliable contemporaneous records; later self-generated material prepared from memory, without supporting documentation or separate accounts, is insufficient. On the facts recorded, the goods were treated as cut and scrapped rather than repaired, so the credit claim failed. A penalty was also sustained where an officer introduced a fabricated supporting chart after the dispute had arisen, since the conduct was found deliberate and unsupported by contemporaneous evidence. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361901