Availing credit on returned goods - receipt of credit notes ...
Credit on Returned Defective Goods Allowed Under Central Excise Rule 16, Even with Credit Notes Instead of Invoices.
November 2, 2016
Case Laws Central Excise AT
Availing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Since the entire quantity against the clearance of excise invoices were not received back but part quantity which were defective only received, credit cannot be denied - AT
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