Cenvat credit on rejected goods available as inputs

Crompton Greaves Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

Held that Rule 16 allows the assessee to avail the cenvat credit of duty paid on the goods cleared by them, as if such goods are received as inputs

Facts-

Appellant, engaged in manufacture of excisable goods, had received in their factory excisable goods i.e. transformers along with accessories for repair/rectification without original duty paying documents from thei

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