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    <title>Manufacturers Must Repay CENVAT Credit for Non-Manufacturing Processes on Returned Goods u/r 16 of Central Excise Rules.</title>
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    <description>CENVAT Credit - returned goods - Rule 16 of CCR - When the ‘returned goods’ are subjected to process, which does not result into manufacture, the manufacturer shall pay an amount equal to the CENVAT Credit taken under sub-rule (1) of the said rules.</description>
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