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2017 (1) TMI 79 - AT - Central ExciseReturn of goods - disallowance of CENVAT credit on goods received back by the appellant owing to rejection by the customers - Held that: - Emphasis is placed on Rule 16 of Central Excise Rules 2002 which make it clear that the goods on which duty had been paid at the time of removal can be brought back for refining, reconditioning, etc. with the entitlement to take CENVAT credit as though such goods are received as inputs - it is immaterial whether the good were brought back to the factory from which they were originally removed or into another factory belonging to the same assessee - appeal allowed - decided in favor of appellant.
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