Accountal of returned goods: prescribed form records duty documents, CENVAT credit treatment and disposal of replaced parts.

Form Annexure B prescribes a register to record returned goods reception and processing, requiring manufacturing unit identification, duty-paying documents, description and quantity, supplier details, purpose, processes carried out, use of excisable goods in repairs/replacements, duty paid on additions/replacements, invoice details for clearance, entries for CENVAT Credit availed and reversed, quantity re-cleared, and a separate account for disposal of replaced defective parts, with signature of the assessee or authorised agent.

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