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2016 (5) TMI 937 - AT - Central ExciseEntitlement of Cenvat credit - Returned goods - Rule 16 - Respondent neither maintained separate records nor could establish that the same were processed and returned to the same customer or sold to others - Held that:- the Respondent recorded receipt of the goods which is not disputed by the Department. Also they manufactured final product which is recorded in RG 1 register. Therefore, there is no reason to deny the CENVAT Credit. - Decided against the revenue
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