https://www.taxtmi.com/caselaws?id=48286 Rule 16(1) of the Central Excise Rules allows Cenvat credit when duty-paid goods are returned to the factory for remaking, refining, reconditioning or any other reason, and that entitlement is not controlled by Rule 16(2), which separately governs duty on later clearance of the returned goods. The availability of credit under sub-rule (1) does not depend on the returned goods being processed and sold back to the same purchaser. The HC held that the manufacturer was entitled to take credit on the returned goods and that disallowance of the credit was unsustainable. en-us Thu, 24 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48286 Rule 16(1) of the Central Excise Rules allows Cenvat credit when duty-paid goods are returned to the factory for remaking, refining, reconditioning or any other reason, and that entitlement is not controlled by Rule 16(2), which separately governs duty on later clearance of the returned goods. The availability of credit under sub-rule (1) does not depend on the returned goods being processed and sold back to the same purchaser. The HC held that the manufacturer was entitled to take credit on the returned goods and that disallowance of the credit was unsustainable. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48286