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2018 (4) TMI 63 - AT - Central ExciseCENVAT credit - return of defective goods - Rule 16(2) of the Central Excise Rules, 2002 - difference of opinion - Held that: - there are contrary decision on the issue by this Tribunal, therefore, it would be in the interest of justice to refer the matter to the Larger Bench, therefore, the matter is referred to the Larger Bench of this Tribunal to decided the issue:- In terms of Rule 16(2) of the Central Excise Rules, 2002, Whether the assessee is required to reverse cenvat credit on the returned goods which are not further processed and cleared as scrap or not? Matter referred to Larger Bench.
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