https://www.taxtmi.com/caselaws?id=362949 The Tribunal allowed the appeal in favor of the appellant, holding that Rule 16 permits manufacturers to receive and avail credit on returned goods for subsequent clearances after repair. The Tribunal emphasized the Revenue neutral nature of Rule 16 and highlighted that the absence of specified documents under Rule 9 does not invalidate the availing of credit on returned goods. The impugned order was set aside, providing consequential relief to the appellant. en-us Wed, 04 Jul 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362949 The Tribunal allowed the appeal in favor of the appellant, holding that Rule 16 permits manufacturers to receive and avail credit on returned goods for subsequent clearances after repair. The Tribunal emphasized the Revenue neutral nature of Rule 16 and highlighted that the absence of specified documents under Rule 9 does not invalidate the availing of credit on returned goods. The impugned order was set aside, providing consequential relief to the appellant. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362949