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2012 (9) TMI 639 - AT - Central ExciseReturn of rejected goods - re-import after export - credit taken on the basis own invoice - Held that:- As observed from the copy of the Bill of Entry the goods were re-imported for reprocessing (Exported earlier) without payment of duty under bond and at the time of re-import the goods after verifying the geniuses of the condition allowed the same without payment of duty by the Customs Authority. It is also facts that the said re-imported goods after reprocess, exported the same on payments of duty. Therefore, the in terms of Rule 16, Appellants have availed the Cenvat Credit on the 700kgs of goods (duty paid vide own invoice no. R/140 dated 12.2.07 at the time of its initial export), the duty paid character thereof does not change, which was later returned for reprocessing, intimated to the department It is not necessary that in all cases an invoice is required to be issued in respect of the inputs. Where the inputs are the goods which are rejected under Rule 16, there can be circumstances where the goods come back because the purchaser may not be able to retrieve the documents from bank on payment. In such a case goods come back without being delivered to the purchaser and there cannot be any invoice. Thus in this case since the importer abroad has returned only a portion of the goods and naturally he would not raise an invoice for this purpose since goods are being returned, in such a situation if no customs duty had been paid at the time of re-importation, the assessee would not have any document issued by others but can take credit only on the basis of his own invoice - in favour of assessee.
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