TMI Blog2009 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... . - However, such benefits stands denied to them on the sole ground that the appellant’s own invoices cannot be considered as duty paying documents, in terms of Rule 7 of the Cenvat Credit Rules. - there is no dispute, that provisions of Rule 16 allow the assessee to avail the credit of duty paid on the goods cleared by them, as if such goods are received as inputs under the Cenvat Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r final products to their customers, who rejected the same and the goods were brought back to their factory. They availed the credit of duty originally paid at the time of clearance of the goods. The authorities below are not disputing that the provisions of Rule 16 of the Central Excise Rules, 2002 allow an assessee to avail the cenvat credit on duty paid on such goods, as if such goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. The provisions of Rule 7, which specify the documents for the purposes of availment of credit in respect of inputs, would not apply to the provisions of Rule 16. This is the special provisions enacted for receiving back the final product originally cleared and by giving them a deemed status of inputs, in which case, the invoices originally issued by the manufacturer are also required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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