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2012 (10) TMI 587 - CESTAT, MUMBAICenvat credit - goods were cleared on payment of duty. Later on, the goods cleared by the appellant were returned by their customers as defective - Held that:- Appellant is entitled to take credit of duty paid by him at the time of clearance of the goods received back by him as defective - no time limit under Rule 16 - As the appellant are entitled to take credit as per Rule 16 of the Central Excise Rules 2002, therefore, they have taken credit correctly - appeal is allowed
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