Entitlement of Cenvat credit - Returned goods - Rule 16 - ...
CENVAT Credit Entitlement Upheld Despite Record-Keeping Failures for Returned Goods u/r 16.
May 23, 2016
Case Laws Central Excise AT
Entitlement of Cenvat credit - Returned goods - Rule 16 - Respondent neither maintained separate records nor could establish that the same were processed and returned to the same customer or sold to others - there is no reason to deny the CENVAT Credit - AT
View Source