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2018 (8) TMI 535 - AT - Central ExciseCENVAT Credit - duty paid return goods - denial of credit on the ground that the customers of the appellant while returning the goods have not shown the purpose for which it is returned - Held that:- Rules 16 does not prescribe the condition that the supplier of the return goods should mention the purpose. Even if no activity is carried out, the transaction is squarely covered by Rule 16. Therefore, the purpose is not significant for availing the CENVAT credit in Rule 16. The appellant have not violated or contravented any such provision as regard Rule 16 - credit allowed - appeal allowed - decided in favor of appellant.
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