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    <title>Rule 16 Allows CENVAT Credit on Duty-Paid Goods Returned to Factory for Any Reason.</title>
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    <description>Returned goods - CENVAT credit of goods brought back in the factory - Rule 16 is wide enough to cover the case of the Appellants in view of the wordings used in it which inter alia includes “any other reason” for receiving the duty paid goods.</description>
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