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2018 (4) TMI 148 - AT - Central ExciseCENVAT credit - demand on the ground that the rejected goods were not reprocessed as required under Rule 16 of Central Excise Rules, 2002 - Held that: - the demand has been confirmed on the basis of assumptions and presumptions and by taking the average of the last 5 years - no investigation was conducted by the Department and there is no allegation that the appellant has removed the rejected goods as such. The appellant being a manufacturer is paying duty on clearances effected by the recycling rejected goods and if the appellants are asked to pay the duty on the rejected goods once again, then it amounts to double duty. Appeal allowed - decided in favor of appellant.
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