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of <h1>Procedure for Accounting Returned Goods Under Central Excise: Key Details from Trade Notice No. 20/2003</h1> This procedure for accounting returned goods under Central Excise regulations, as per Trade Notice No. 20/2003 issued by the Commissioner of Central Excise, Ahmedabad-II. It includes a detailed form (Annexure-B) for recording information such as the manufacturing unit's details, duty-paying documents, description and quantity of goods received, identification marks, and the source of the returned goods. The form also requires information on the purpose of receipt, processes carried out, use of excisable goods in repairs or replacements, duty paid, CENVAT credit details, and the disposal of replaced parts. The form must be signed by the assessee or an authorized agent.
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