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2018 (3) TMI 483 - AT - Central ExciseCENVAT credit - Rule 16 of the CCR - returned defective printed corrugated boxes - case of the department is that the corrugated boxes once get defective cannot be repaired and therefore the same cannot be either returned to the same buyer or even to other persons - Held that: - As the said stock is liable for duty but only at the time of removal thereon, before that CENVAT credit cannot be questioned - Even as per Rule 16 also after taking cenvat credit on the duty paid returned goods, the subsequent payment of duty is made only at the time of removal of such returned goods and not during the time it is lying in the factory - demand set aside - appeal allowed - decided in favor of appellant.
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