2009 (7) TMI 971

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..... - A very short issue is involved in the present appeal. The appellants have availed duty credit of Rs. 1,27,611/- on rejected goods on the basis of their own original copy of the invoice. The lower authorities have held that in as much as in terms of the provisions of Rule 16 of Cenvat Credit Rules, 2002 (sic) the credit on returned goods is admissible as "if such goods are received as inputs"....