https://www.taxtmi.com/caselaws?id=776807 CESTAT found that the adjudicating order rejecting CENVAT credit on returned goods was unsustainable and set it aside, holding that the appellant had maintained records showing receipt, reprocessing and subsequent clearance on payment of duty in respect of returned batches, satisfying Rule 16, Central Excise Rules, 2002. The Tribunal observed prima facie no irregularity in availing credit for goods returned and reprocessed. The matter was remanded to the adjudicating authority for fresh consideration of all evidence and appropriate decision; appeal allowed by way of remand. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776807 CESTAT found that the adjudicating order rejecting CENVAT credit on returned goods was unsustainable and set it aside, holding that the appellant had maintained records showing receipt, reprocessing and subsequent clearance on payment of duty in respect of returned batches, satisfying Rule 16, Central Excise Rules, 2002. The Tribunal observed prima facie no irregularity in availing credit for goods returned and reprocessed. The matter was remanded to the adjudicating authority for fresh consideration of all evidence and appropriate decision; appeal allowed by way of remand. Case-Laws Central Excise Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776807