https://www.taxtmi.com/caselaws?id=372252 Rule 16 permits Cenvat credit on duty-paid goods returned to the factory for remaking, refinement, reconditioning or other authorised purposes, and it does not impose a separate requirement of prior intimation to the department or production of lorry receipts, GR notes or similar additional documents on receipt of such goods. Where the record shows receipt of the returned goods and their clearance on payment of duty, credit cannot be denied merely for want of those extra formalities. On that basis, the demand and penalty were held unsustainable, and the adjudication order was set aside with consequential relief. en-us Fri, 07 Sep 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372252 Rule 16 permits Cenvat credit on duty-paid goods returned to the factory for remaking, refinement, reconditioning or other authorised purposes, and it does not impose a separate requirement of prior intimation to the department or production of lorry receipts, GR notes or similar additional documents on receipt of such goods. Where the record shows receipt of the returned goods and their clearance on payment of duty, credit cannot be denied merely for want of those extra formalities. On that basis, the demand and penalty were held unsustainable, and the adjudication order was set aside with consequential relief. Case-Laws Central Excise Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372252