https://www.taxtmi.com/caselaws?id=54481 Cenvat credit on returned duty-paid goods was available only where the goods were returned to the persons to whom they had originally been cleared; because that condition was not met, the credit claim failed and the disallowance was sustained. The later amendment substituting the words "before being removed" was held to apply prospectively and did not govern the period in dispute. A challenge that Rule 16(2) was ultra vires the parent Act raised a vires question beyond the Tribunal's jurisdiction, so that challenge could not be entertained. The appeal therefore failed in full, and the order denying credit was affirmed. en-us Thu, 24 Feb 2005 00:00:00 +0530 Wed, 20 Oct 2010 12:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54481 Cenvat credit on returned duty-paid goods was available only where the goods were returned to the persons to whom they had originally been cleared; because that condition was not met, the credit claim failed and the disallowance was sustained. The later amendment substituting the words "before being removed" was held to apply prospectively and did not govern the period in dispute. A challenge that Rule 16(2) was ultra vires the parent Act raised a vires question beyond the Tribunal's jurisdiction, so that challenge could not be entertained. The appeal therefore failed in full, and the order denying credit was affirmed. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54481