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2018 (11) TMI 611 - CESTAT ALLAHABADCENVAT credit of goods brought back in the factory - stock of cigarettes - applicability of Rule 16 of the Central Excise Rules, 2002 - Held that:- Rule 16 is wide enough to cover the case of the Appellants in view of the wordings used in it which inter alia includes “any other reason” for receiving the duty paid goods. The duty paid character of the goods, being not disputed in the present case, Rule 16 is squarely applicable and accordingly the Appellants have rightly taken the CENVAT Credit and utilized the same - appeal allowed - decided in favor of appellant.
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