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2017 (9) TMI 615 - AT - Central ExciseCENVAT credit - rejected goods - Rule 16 (1) of Central Excise Rules, 2002 - Held that: - similar issue decided in the appellant own case M/s. Tirupati Structurals Ltd. Versus Commissioner of Central Excise & Customs, Ghaziabad [2015 (4) TMI 1032 - CESTAT NEW DELHI], where it was held that goods returned by the appellant are not waste and scrap/ash and they are rejected goods and credit remains allowed - appellant has correctly taken the Cenvat credit - appeal allowed - decided in favor of appellant.
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