CENVAT Credit Denied for Returned Goods u/r 16 When Re-Manufacturing is Impossible; Lack of Evidence Cited.

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....CENVAT Credit on returned / damaged goods - Rule 16 of central excise rules, 2002 - re-winding or reconditioning of the yarn is impossibility and no credit on the return goods is admissible as returned goods could not be re-manufactured and documentary evidence is also against respondent - AT....