CENVAT Credit Issue: Fireworks Inputs from Same Manufacturer's Units Not Justifying Rule 16(1) Invocation in Central Excise.

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....CENVAT Credit - inputs - fireworks purchased from their other units - In the present case, the goods are not brought to the factory but they have been bought by the manufacturer and the value of such goods have been included in the assessable value of the final product. The situation does not give raise to invoke Rule 16(1) at all.....