CENVAT Credit Denied for Returned Goods; Location of Return Irrelevant to Eligibility Decision Under Current Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Return of goods - disallowance of CENVAT credit - it is immaterial whether the good were brought back to the factory from which they were originally removed or into another factory belonging to the same assessee - AT....