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2017 (11) TMI 822 - AT - Central ExciseCENVAT credit - Rule 16 of Central Excise Rules 2004 - Held that: - there is no dispute as to the fact that appellant had cleared their final products for the first time on discharge of appropriate duty; the purchasers of the said of the final products returned the same back to the appellant under cover of duty paying documents from their end which indicated discharge of duty liability; on receipt of said returned finished goods, appellant availed Cenvat Credit under Rule 16 of CER, 2002, and after remaking/re-fining/recondition t said final product were entered in RG-1 register, and cleared for home consumption of payment of appropriate duty - On perusal of the records, it is noticed that from page 74-103. appellant has annexed copies extracts of register maintained by them in respect of the finished goods received back and action taken on the same and subsequent clearance on payment of appropriate CES TAT Excise duty. The perusal of the said copies indicates clearly the quantum of receipt of finished goods and quantum of dispatched goods after recondition/refining. There is no dispute as to fact that the appellant had cleared the finished goods for home consumption on payment of appropriate duty as also receipt of the finished goods from appellant's purchasers - the provision of rules 16 of the CCR, 2002 have been fully complied with by appellant. Appeal allowed - decided in favor of appellant.
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