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2015 (5) TMI 1124 - AT - Central ExciseCENVAT credit - duty paid defective goods received in the factory - Rule 16 of the Central Excise Rules, 2002 - Held that: - It is an undisputed fact that the appellant had paid the duty on the final product at the time of clearance from the factory, which was returned back as defective for accomplishing the purpose indicated in Rule 16 (1) of the CER, 2002 - it is erroneous to assume that the goods were not identifiable and relatable to the duty paid documents and also it is not proper to conclude that no records have been maintained for return of defective goods. It is not in dispute that the Daily Stock Account has not been maintained properly by the appellant. CENVAT credit taken by the appellant on such duty paid defective goods received in the factory for carrying out the processes u/r 16(1) of the rules are eligible for CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant.
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