https://www.taxtmi.com/caselaws?id=54817 Rule 16 of the Central Excise (No. 2) Rules, 2001 was treated as broad enough to allow duty credit when duty-paid goods are returned to the factory for re-making, refining, re-conditioning or any other reason. On that reading, damaged glass returned after removal was covered by the rule, and the Tribunal relied on its earlier view that damaged or broken glass sent back for reprocessing fell within the concept of remaking under the corresponding earlier provision. Duty credit was therefore admissible on the damaged glass received back in the factory. en-us Fri, 23 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54817 Rule 16 of the Central Excise (No. 2) Rules, 2001 was treated as broad enough to allow duty credit when duty-paid goods are returned to the factory for re-making, refining, re-conditioning or any other reason. On that reading, damaged glass returned after removal was covered by the rule, and the Tribunal relied on its earlier view that damaged or broken glass sent back for reprocessing fell within the concept of remaking under the corresponding earlier provision. Duty credit was therefore admissible on the damaged glass received back in the factory. Case-Laws Central Excise Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54817