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2017 (7) TMI 1122 - CESTAT ALLAHABADCENVAT credit - Rule 16 of CER - the goods were received after rejection from the customers and returned to the factory at Sahibabad - Held that: - there is no basis for the allegations of the revenue that the goods or finished goods cleared by the appellant have not been received back, even except assumption and/or presumptions - appellant is entitled to Cenvat credit under Rule 16(1) of Central Excise Rules, 2002 - appeal allowed - decided in favor of appellant.
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