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2009 (3) TMI 337 - AT - Central ExciseReturn of goods - They availed the credit of duty originally paid at the time of clearance of the goods under their own invoices - an assessee availed the cenvat credit on duty paid on such goods, as if such goods have been received by them as inputs. - However, such benefits stands denied to them on the sole ground that the appellant’s own invoices cannot be considered as duty paying documents, in terms of Rule 7 of the Cenvat Credit Rules. - there is no dispute, that provisions of Rule 16 allow the assessee to avail the credit of duty paid on the goods cleared by them, as if such goods are received as inputs under the Cenvat Credit Rules, 2002. This is in the nature of deemed provisions where the final products returned by the buyer is deemed to be input by the assessee. The provisions of Rule 7, which specify the documents for the purposes of availment of credit in respect of inputs, would not apply to the provisions of Rule 16. This is the special provisions enacted for receiving back the final product - The invoices originally issued by the manufacturer are also required to be considered as fit for availment of credit. – Assessee’s appeal is allowed
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