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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Returned goods - CENVAT credit of goods brought back in the ...


Rule 16 Allows CENVAT Credit on Duty-Paid Goods Returned to Factory for Any Reason.

November 15, 2018

Case Laws     Central Excise     AT

Returned goods - CENVAT credit of goods brought back in the factory - 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.

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