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2011 (12) TMI 504 - AT - Central ExciseCENVAT credit - Rule 16 of CER, 2002 - return of rejected goods - Held that: - rule 16 is very specific that receipt of duty paid goods in the factory of manufacturer can be allowed in respect of goods not manufactured, in case this is subject to conditions prescribed u/r 16 - the conditions u/r 16 have been complied with by the assessee and therefore there is no violation - appeal allowed - decided in favor of assessee.
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