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2018 (6) TMI 1292 - CESTAT ALLAHABADCENVAT credit on goods brought back in the factory - returned cigarettes - applicability of Rule 16(1) of the Central Excise Rules, 2002 - Held that:- Rule 16 allows taking of credit of duty paid at the time of the removal of the goods, which are subsequently brought back to the factory for any reason - The respondent was entitled to the credit of the duty paid by them at the time of clearance of the cigarettes. In as much as, there is no dispute about the duty paid nature of the goods as also the subsequent bringing back of the same in the assessee factory, there is no infirmity in the impugned order of Commissioner (Appeals), requiring any interference in the same - appeal dismissed - decided against Revenue.
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