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2017 (10) TMI 647 - CESTAT MUMBAICENVAT credit - Rule 16 of the Central excise Rules - denial of credit on the ground that the goods brought back to the Nagpur factory was not originally manufactured by the said factory and also on the ground that the documents on which the credit is sought to be availed is not addressed to the Nagpur factory but to their office at Thane - Held that: - CBEC in its Circular dated 13/12/2001 has clarified that Receipt of duty paid goods in the factory of manufacturer for the purpose specified in said rule may be allowed even in respect of goods not manufactured by them subject to adherence of other conditions prescribed therein - rejection cannot sustain - credit allowed. Further, the receipt of goods at Nagpur factory has not been challenged by the Revenue - the objection regarding endorsement of documents and address of Thane office in the documents becomes a procedural lapse. Substantive benefit cannot be denied for procedural reasons - credit allowed. Appeal allowed - decided in favor of appellant.
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