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2017 (9) TMI 1540 - CESTAT ALLAHABADCENVAT credit - receipt of defective goods back into their factory - Rule 16 of CER, 2002 - It appeared to revenue that appellant was receiving broken pieces packed in bags and the same were not be eligible for Cenvat credit under the said Rule 16 of the said Rules - Held that: - Cenvat credit was admissible to the appellant - the SCN has also mentioned that the issue is recurring in nature and SCN have been issued time to time - appeal allowed - decided in favor of appellant.
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