Cenvat Credit Allowed on Returned Goods Without Remanufacturing per Central Excise Rule 16.

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....Cenvat Credit on returned goods - Rule 16 does not require remanufacturing of goods or that goods should undergo any process after being brought to the factory and before being removed. The goods if brought for being re-made, refined, reconditioned or for any other reason , the rule would apply. - AT....