Credit on Returned Defective Goods Allowed Under Central Excise Rule 16, Even with Credit Notes Instead of Invoices.

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....Availing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Since the entire quantity against the clearance of excise invoices were not received back but part quantity which were defective only received, credit cannot be denied - AT....