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2012 (1) TMI 54 - CESTAT, BANGALORECENVAT credit on own final product returned by buyers – returned goods were remelted by using same machinery and fresh products emerged – duty paid on such goods – Held that:- As per Rule 16, as clarified in Chapter 18 of the Supplementary Instructions issued by CBEC, where the returned goods are subjected to a process amounting to manufacture, the manufacturer shall pay duty at the appropriate rate on the goods so manufactured, and for payment of such duty, the CENVAT credit of the duty paid on the returned goods could be utilized. - Decided in favor of assessee.
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