https://www.taxtmi.com/caselaws?id=48286 The High Court held that the appellant is entitled to claim duty credit on returned goods under sub-rule (1) of Rule 16 of the Central Excise Rules, allowing the appeal and canceling the Tribunal's disallowance of the claim. The Court clarified that sub-rules (1) and (2) operate differently, with sub-rule (1) providing an absolute entitlement for duty credit upon the return of goods for re-making, refining, or other reasons, without requiring re-manufacturing or selling to the original purchaser. 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 The High Court held that the appellant is entitled to claim duty credit on returned goods under sub-rule (1) of Rule 16 of the Central Excise Rules, allowing the appeal and canceling the Tribunal's disallowance of the claim. The Court clarified that sub-rules (1) and (2) operate differently, with sub-rule (1) providing an absolute entitlement for duty credit upon the return of goods for re-making, refining, or other reasons, without requiring re-manufacturing or selling to the original purchaser. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48286