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2010 (2) TMI 573 - CESTAT, BANGALOREDemand – goods cleared for home consumption and - Returned back in the very same month in which they were cleared - intimation regarding receipt of the goods in the same month was submitted to the authorities – goods cleared subsequently on payment of duty – Held that: - payment of duty of such goods would be revenue neutral, as, when duty paid goods received back into factory premises the appellant is eligible to take credit in terms of provisions of Rule 16 of the Central Excise Rules, 2002 - Appeal is allowed
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