https://www.taxtmi.com/caselaws?id=369231 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit on goods returned despite lacking the specific documents required under Rule 9 of Cenvat Credit Rules. The decision was based on the special provision under Rule 16 of Central Excise Rules, 2002, which provides exceptions for goods returned to the factory after clearance. The Tribunal cited a precedent set by a Coordinate Bench, confirming the validity of using the manufacturer's triplicate copy of invoices for Cenvat Credit purposes. The appellant was granted consequential benefits in accordance with the law. en-us Thu, 19 Apr 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369231 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit on goods returned despite lacking the specific documents required under Rule 9 of Cenvat Credit Rules. The decision was based on the special provision under Rule 16 of Central Excise Rules, 2002, which provides exceptions for goods returned to the factory after clearance. The Tribunal cited a precedent set by a Coordinate Bench, confirming the validity of using the manufacturer's triplicate copy of invoices for Cenvat Credit purposes. The appellant was granted consequential benefits in accordance with the law. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369231