Availability of cenvat credit of duty paid on its returned goods...
Rule 16: Streamlining Cenvat Credit on Returned Goods Without Burden; Avoid Overemphasis on Specific Identification.
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Central ExciseJanuary 1, 2014Case LawsAT
Availability of cenvat credit of duty paid on its returned goods – Provisions of Rule 16 is a beneficial piece of legislation - Revenue's insistence on the identification particulars cannot be appreciated - AT