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2017 (10) TMI 1035 - CESTAT ALLAHABADCENVAT credit - returned goods - Rule 16(2) of the CER, 2002 - Held that: - no process has been carried out by the appellant on returned goods - the appellant is required to reverse Cenvat credit in terms of Rule 16(2) of the Central Excise Rules, 2002 as no process has been undertaken by the appellant. Extended period of limitation - Held that: - the clearance by the appellant as scrap of these returned goods was in the knowledge of the Department - extended period of limitation is not invokable. The matters are remanded back to the Adjudicating Authority for correct quantification of the demand - appeal allowed by way of remand.
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