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Rule 16: Can CENAVAT Credit Be Claimed for Returned Defective Goods Undergoing Repair? Key Case Laws Discussed.

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....Benefit of CENAVAT credit or returned goods - Defective Goods - it is not the case of the Revenue that Rule 16 was not applicable to a case where defective goods returned by the buyer were subjected to a process of remaking defect-free product - AT....

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