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of <h1>Rule 15: Claim CENVAT Credit on Duty-Paid Goods Returned for Refining; Pay Duty if Not Manufacturing</h1> Rule 15 of the Central Excise Rules, 2017 addresses the credit of duty on goods brought back to a factory. It allows an assessee to claim CENVAT credit on duty-paid goods returned for re-making, refining, or re-conditioning, as if they were inputs under the CENVAT Credit Rules, 2017. If the process does not constitute manufacturing, the manufacturer must repay the CENVAT credit taken. Otherwise, duty must be paid at the current rate based on the goods' value at removal. Any difficulties in compliance can be addressed with conditions set by the Principal Commissioner or Commissioner.
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