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2017 (10) TMI 187 - AT - Central ExciseCENVAT credit - goods returned to the appellant under rule 16 of Central Excise Rules, 2002 - Held that: - The purpose of rule 16 of CER, 2002 is to enable reconditioning and further processing within the framework of legality without, in any way, compromising the rigor of maintenance of the CENVAT account. It, therefore, does not exclude the possibility of scrapping during the stage of re-manufacture and it is not in any way different from scrapping at the stage of original manufacture - appeal allowed - decided in favor of appellant.
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