https://www.taxtmi.com/caselaws?id=362465 The case involved an appeal by the Revenue against the Commissioner (Appeals)'s decision denying Cenvat credit to an appellant-company for returned goods under Rule 16. The Tribunal upheld the Commissioner's decision, emphasizing the appellant's right to claim credit on goods brought back for re-making, even if not directly used in the final product. Proper record-keeping was highlighted as crucial for availing the credit. The judgment underscored adherence to procedural requirements and rejected the Revenue's appeal, affirming the appellant's entitlement to the Cenvat credit on returned goods. en-us Tue, 22 May 2018 00:00:00 +0530 Wed, 27 Jun 2018 08:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362465 The case involved an appeal by the Revenue against the Commissioner (Appeals)'s decision denying Cenvat credit to an appellant-company for returned goods under Rule 16. The Tribunal upheld the Commissioner's decision, emphasizing the appellant's right to claim credit on goods brought back for re-making, even if not directly used in the final product. Proper record-keeping was highlighted as crucial for availing the credit. The judgment underscored adherence to procedural requirements and rejected the Revenue's appeal, affirming the appellant's entitlement to the Cenvat credit on returned goods. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362465